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Tax File Memo and Client Memo

Tax File Memo and Client Memo
1) Prepare a tax file memo that resolves the research problems posed.
The tax file memo must be in proper form includes facts, issues, authorities, conclusion and analysis. (see attached photo 1 for a sample tax file memo)
The tax file memo should not exceed 1 page.
Be sure to use and cite only primary authority in completing the memo. Authoritative hierarchy of the law: Internal Revenue Code, Treasury Regulations, Court Cases, Revenue Rulings, Letter Rulings and Revenue Procedures. Reminder your citations should be as specific as possible (e.g. 291(a)(2)(i) not 291).

2) Prepare a client memo that responds to the clients inquiry.
The client memo must be in proper form includes salutation(social graces), research question and limitations, facts, analysis and closing. (see attached photo 2)
The client memo should not exceed 1 page.

Clearly lay out the facts and issues.
Review (and cite) tax law sources.
Derail assumptions made.
Summarize solution with all reasoning as support.

Research Problem:
Aubrey Brown has not yet compiled information necessary for her 2014 return, but has a few pressing questions for your firm:
Ive had back problems and spent $1,200 on acupuncture services. Also my friend Jane told me I should exercise more, so I joined a private yoga studio. I ended up spending $2,500 on yoga lessons this year. I also joined NutriSystem to get rid of some bellyfat; the program cost was $59 per month and $100 a week for meals. Are these expenses deductible?

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