Tax Memo

MEMORANDUM

TO: [Person who asked you to write memo]

FROM: [You, unless specifically told to put your supervisor's name here]

DATE: [spell out month; in Europe 3/12 means December 3!!]

RE: Name of Client/Subject [Use 2 identifiers for easier identification/filing]

______________________________________________________________________________

FACTS

- Important section because so many issues turn on the facts (i.e., repair vs. capital expenditure. The law is clear, but thousands of authorities due to disagreement on how to apply the law to the particular facts)

- Include only relevant facts (those needed for analysis) in a concise manner. Any facts referred to in analysis must first be brought to reader's attention here.

- Put in own words (don't just mimic facts as given to you). Emphasize key facts.

- Pick a fact pattern (i.e., chronological, actor), stick to it, and make it explicit.

ISSUE

- Try to phrase as a single question (if can't, consider writing a second memo).

- Make sure it reflects research issue and is clear and concise.

- Remember not to introduce any new terminology yet that the audience would not know its importance until after reading the analysis.

CONCLUSION

- This is really an "executive summary," meaning that you are summarizing all the key points in your analysis (must assume the reader will not read your analysis).

- Try to parallel the analysis, which will normally be written in the following order:

-- what is the general applicable law?

-- what is the specific applicable law?

-- application of the law to the facts to reach a "bottom-line" conclusion.

- May not always be able to give a definitive conclusion, but if not, then need to explain to the reader why not.

- Avoid mentioning or citing any authority in this section

ANALYSIS

- This is the technical part of the memo where you discuss the relevant authority you are relying on to reach your conclusion.

- Use same...