Prepare a tax research memo addressing the question that has been raised. Please note that if the tax memo is not in the required format and/or contains very little analysis you will receive a zero (0) for the assignment.

Prepare a tax research memo addressing the question that has been raised. Please note that if the tax memo is
not in the required format and/or contains very little analysis you will receive a zero (0) for the assignment. All
good faith efforts are capable of receiving a minimum of 60% but less than a good faith effort will be awarded zero
points.
You will need to support your conclusion using primary sources of tax law. Your textbook is NOT primary authority
nor are IRS Publications. Please refer to Chapter 2 for primary authorities. CCH AnswerConnect is not a primary
authority, nor is Google Scholar nor are any other websites you may access. The primary authorities are legislative,
administrative and judicial.
You must use proper citation form in your memo (see Chapter 2 for help with citation form). The form for this
communication should be professional and in the form of a tax research memo (examples posted on Canvas and a
similar example in your textbook). You will see that citations are within the text of the document in the example.
Once a court case has been cited in full, it can be referred to using simply the name in italics.
Do yourself a favor and look at the grading rubric before you submit.
This memo should be whatever length you feel is appropriate to resolve the issues. We do NOT use a bibliography
or list of references in a tax research memo. We do not include Background in a tax memo. The Background is
provided so you can identify the facts.

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