Your client, Alice Tully, has poor vision. She asks you if she will qualify for the additional standard deduction for blindness. You tell her that you will research the matter and give her an answer later.

1. How does the Internal Revenue Code (IRC) define blindness? [Copy/Paste from the IRC]

2. What specific portion of the IRC defines blindness?

BE SPECIFIC: When you begin your career and you cite the tax law, a senior person in the office will be reviewing your work; he or she will expect the citation to be stated clearly. Here is an example of how to cite the Internal Revenue Code: IRC Section 213(c)(6)(A)(i); as shown by the example, an Internal Revenue Code citation begins with the Code section number, then there is a small case letter, then there is a number, then there is a large case letter and then there is a small i (or ii, iii, etc.). Not all Code sections have all of these components. Also, dont forget the parentheses.

3. Answer her question by writing her a letter (follow the format shown in the sample letter below).

Sample Letter:

Hoffman and Smith, CPAs

5191 Natorp Boulevard

Mason, OH 45040

November 22, 2017

Mr. and Mrs. Tom Bates

8212 Bridle Court

Reston, VA 20194

Dear Mr. and Mrs. Bates:

This letter is my response to your inquiry regarding the Federal income tax consequences of making your charitable contributions in 2017 (instead of making them equally in 2016 through 2018). Combining three $4,000 contributions into a single year makes sense from an income tax perspective because you will be able to itemize your deductions in that year while using the standard deduction amount in 2016 and 2018. If I can be of further assistance to you in this matter, please do not hesitate to contact me.

Sincerely,

Heywood R. Floyd

Partner