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10:15 File Details ECON 138B - INCOME TAXATI... NASIF, HICKS, HARRIS & Co., LLP THURSDAY LUNCH PARTNERS THURSDAY, SEPTEMBER 26, 2019 RESEARCH MEMORANDUM JOE BISHOP, CPA AND VICTORIA LYU OBJECTIVES Familiarize staff with how to do a research memo, what resources to use for a research memo and the format of a research memo. LEVEL Basic / Intermediate I. II. 111. PURPOSES: l) To find a solution to the tax problems of one's clients or employer. 2) To organize the facts, issues, and conclusions of the project. 3) To facilitate a review of the research activities by colleagues. 4) To allow for subsequent examination of the research issue. AUDIENCE: I) Colleagues / tax professionals i. Are well versed in federal tax law. ii. Understand frequent and complete references to primary and secondary sources of the tax law. iii. Need no introduction to the hierarchy of tax authority or to statutory citation practices. 2) Clients: i. May not have all the tax knowledges. ii. Need an introduction to the hierarchy of tax authority or to statutory citation practices. FORMAT I) Header i. Tells us who wrote the memo, who the memo is addressed to, date and subject of the memo. NHH Firm Research Merno\O. Research Memo Outline.docx 2) Issue Statements and Short Answers ii. iii. < Previous Give reader a short and concise overview of what the law, facts, issue and a "yes" or "no" answer. Limit to 75 words. Provide sufficient detail so that the issue's tax implication is clear but avoid including a detailed cite within the issue. If answer isn't a simple "yes" or "no" you likely have more than one issue Next Dashboard Calendar Notifications Inbox