Reference no: EM132388522
Purpose:
The purpose of this is to enable you to meet the following goals:
• Understand the role of a tax practitioner
• Identify the tax issues involved in a scenario
• Be able to conduct comprehensive tax research utilizing on--line tools in order to formulate a solution to the issues raised.
• Be able to articulate and defend a tax position in writing.
Task: In order to successfully complete this assignment you must:
• Prepare a memorandum to the tax file, (2--5 pages) outlining the information you found in your research.
• Information about writing for tax can be found at the M. Tx. Writing Website located at M. Tx. Writing Website. Format the memo to include:
o Restatement of Facts (paraphrase)
o Identify at least three main issues based on these facts
o Provide a conclusion for each issue
o Include the analysis that led you to the conclusion for each issue. This analysis should refer to the primary authority that best addresses the issue.
o Primary authority would include items such as the Internal Revenue Code, Regulations, Court Cases, etc. These also should be paraphrased in order to highlight your understanding of the primary authority and how it relates specifically to the issue. Textbooks, websites, IRS publications, etc. are examples of editorial content, not law and therefore not primary authority.
o See example memo for proper formatting.:
Need a very high quality WELL RESEARCHED memo on ACTUAL life situation of this individual.
Facts:
Juan is a very successful lawyer and a good son. Hey pays 6000 a year toward the support of his mother Ana, aged 69, U.S. citizen and resident. She earns $3000 and spends all of it for her own support. She lives in the SAME home Juan grew up in which has no mortgage. In addition, Medicare pays $4,500 of her medical expenses. Ana does not receive any other financial support. Juan is single. Juan has heard that you are a tax wizard and wants you to be his tax advisor.
In preparation for that meeting you will use the tax research services to investigate the issues. Using primary authority only, as your sources, write a memo detailing the various issues you plan to discuss with Juan.