This case introduces you to the fundamentals of conducting tax research and preparing tax memos. Tax research memos typically outline the facts, issues, conclusions, and analysis of a particular tax situation. In Part 1, you will learn how to prepare the facts and issues sections of a tax memo for your client, Sarah Johnson. You will also become familiar with authoritative tax sources and how to cite them.

Following Part 1, if assigned, you will complete Tax research memo – Part 2, where you will learn how to write the conclusion and analysis sections and complete a final draft of Sarah Johnson’s tax memo.

After drafting the facts and issues, you will receive a pdf copy of your draft and feedback, then you will complete Tax research memo – Part 1 with a final graded quiz.

Learning objectives

1. Identify the relevant IRC and Treasury Regulation authority for each issue, both with and without generative AI (GenAI) assistance.
2. Write a structured tax analysis applying tax law to the client’s specific situation and facts.
3. Cite the primary authority correctly using in-text formatting.
4. Write clear, defensible conclusions that support and answer each issue.
5. Prepare a complete, professionally formatted tax memo.

Suitable courses: Tax

You must have an account with EYARC Experience and then go to the Assignment Catalog to review