Format for Tax Memo

Clearly state the specific tax issue$($s$)/$ problems.

Summarize all of the relevant facts that raise the issue and have a bearing on the tax problem.

Cite the pertinent tax laws, court cases and outside research that bear on the issue.

List any assumptions made in arriving at your recommendations.

Make recommendations$/$ solutions and the logic or reasoning supporting it$.$

For any recommendations you provide there could be limitations$.$ Define those limitations and defend why you feel the recommendations should be implemented in spite of those limitations$.$

Cite your references.$$