Complete appropriate research, using primary authoritative sources to compile two documents:

(1) a research memo (internal memo) appropriately summarizing the results of the tax research to your partner-in-charge

(2) a client letter (external memo) responding to the clients inquiry.

o Grammar as well as professional presentation will be factored into your grade as well as content and ability to follow instructions and guidance.

o The research memo must be in proper form and should not exceed 1 page.

o The client letter must be in proper form and should not exceed 1 page.

Research problem:

Cliff, who has a killer sweet tooth, decided he wanted to work on losing

weight this year. He joined NutriSystem to enable him to have a healthier diet. The cost of the

program was $59 per month plus $100 per week for meals. Can Cliff deduct these expenses?