Fact Pattern #1 The legislature in the State of Red enacted a new law re­quiring out-of-state sellers to collect and remit sales tax on the retail sales of goods and ser­vices in the State. Sellers are required to collect and remit the tax to the State,

Tax Research Memo

Sample Format

Your Firm

Your Town and State

Date

Relevant Facts

Specific Issues

Conclusions

Support

Actions to Be Taken

________ Discuss with client. Date discussed ________

________ Prepare a memo or letter to the client

________ Explore other fact situations

________ Other action. Describe: ___________________________

_______________________________________________________

Preparer ________ Reviewer ________ Partner ________