Tax Research Memo
Instructions: You are the tax manager and have assigned the same task to two different interns.
Read the two tax research memos provided which address the same facts. Critique each memo
offering recommendations on improvements if any in order to address the issues more clearly.
Be as specific as possible and restrict yourself to only offering constructive criticism. If you only
had one position available who would you hire? The author of Memo # 1 or Memo # 2? Please
refer to these files: Tax Memo #1 & Tax Memo #2
Tax Memo 1
If I had to review this memo the first thing I would recommend to change is the format of the
writing.
I would start with:
To: File
From: Intern 1
Re: Bountiful Snow, Inc. (Tax Year: 2010)
This way the beginning of the memo is better presented.
Second, I would restate the facts in a form of paragraph to provide better complete
statements of the facts. I would go and read the facts again and gather all the relevant
information to enrich the statements that are on bullets. This will help the next person that will
read the memo to better understand the case and the issues involved in there. One of the most
important points in making a research memo is to clearly state the facts. If they are not precise
and concise, misinterpretation can occur.
Next, I would recommend him to restate each issue in a form of a complete question, and to
write a conclusion after each issue stated and before the analysis. For example:
Issue
Conclusion of that Issue
Analysis and support of that issue that helped me to determine my conclusion
This way the reader can better understand the analysis of that conclusion.
Now, evaluating the content of the memo, I would make the following recommendations:
