Making a comparison of business and academic writing is important so you can understand the different writing methods.
Writing Tax Research Memos Tax professionals often must document and communicate their tax research. Clear written communication is important since tax planning ideas or IRS audits can cause prior tax returns to be amended or adjusted long after originally filed.
The tax professional may have long since forgotten the reasons for his or her research conclusions, so it is essential that the relevant tax authorities and rationales be thoroughly documented and clearly explained. In some cases, the tax professionals who prepared the writing research memos memo may no longer be with the firm, increasing the importance of written communication that others can follow easily.
Writing a tax research memo is an art. Tax professionals do not universally use the same techniques. Generally, the more time taken to prepare a research memo, the less time necessary to review it.
On this web page, we focus primarily on the communication aspects of tax research. After reviewing these communication principles, please read the fact scenario that we provide for practice, complete the research, and write a research memo following the lesson guidelines.
Then, compare your memo with the example research memowhich illustrates and applies the method we recommend. Organize the Research Memo Tax research memos should contain features allowing reviewers to read and understand their contents quickly.
Organization is the key ingredient. Under the method we recommend, the research memo contains two parts: The main text is the portion the researcher writes and consists of facts, issues, conclusions, and analyses.
We refer to the main text as Section A of the memo. The support materials, which are essentially attachments to Section A, are primary sources of the tax law e.
We refer to the support materials as Section B. All pages in Section A contain certain uniform features. Not only does this information provide ease of reference, but it allows pages that become separated to be reunited with the correct file or research memo.
In addition, the preparer should date and initial all pages in Section A e. The date allows the reviewer to know when the research was completed.
Among other things, the exact date permits the reviewer to determine whether the research preceded or succeeded a change in the tax law e.
Initialing each page allows the reviewer to know who was responsible for the research, especially if questions should arise or clarifications are needed later.
Pages in both Sections A and B should be numbered, and the number should appear in the same location on each page to provide ease of reference e.The following list contains policy memos for the National School Lunch Program, School Breakfast Program and the Special Milk Program.
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Memos are contributing substantially to the qualitative research process and its credibility. Credibility can be defined as the confidence that can be placed in both the data and the analysis.
Credibility is synonymous with validity in quantitative research. Tax research memos should contain features allowing reviewers to read and understand their contents quickly.
Organization is the key ingredient. Under the method we recommend, the research memo contains two parts: (1) the main text and (2) authoritative support materials.
Writing analytic memos is a critical aspect of effectively analyzing qualitative data (eg. key informant interviews; focus group interviews; observations; document reviews, etc.) and can help immensely in writing your results. Syllabus: BWC95 Business Writing Essentials.
The Business Writing Essentials course teaches the essential best practices business people are using today to write clear, effective, professional business documents, including e-mail, memos, letters, reports, and other documents.