This guide is for ACCT 612 Week 2 Tax Research Memo 1, start to submission. A tax research memo on the assigned fact pattern: facts, issues, conclusions, analysis and authorities.
ACCT 612 is Tax Research and Jurisprudence, 3 credit hours, in Liberty University's MS in Accounting. Canvas and the course guide file print the code as ACCT612; it is the same course.
| Course | ACCT 612 Tax Research and Jurisprudence |
|---|---|
| Module/Week | 2 |
| Points | 75 points |
| Length | Not set in the guide; a complete memo |
| Sources | Primary tax authority (Code, regulations, rulings, cases) |
| Faith integration | Not required by the guide |
| Format | Memo format (current APA not required) |
What ACCT 612 Week 2 Tax Research Memo 1 asks for
You complete 4 tax research memos in the course. As memos rather than formal writing assignments, they do not require current APA format. Memo 1 is due in Module/Week 2 with Gill and Sawyers chapters 2 to 4 and 7. Worth 75 points.
Where it fits in ACCT 612
In the published schedule, Tax Research Memo 1 is one of 12 graded written assignments in ACCT 612. It follows Week 2 Discussion Board Forum 1 and comes before Week 3 Tax Research Memo 2. The same week also has Discussion Board Forum 1, so plan the week's writing together.
How ACCT 612 Week 2 Tax Research Memo 1 is graded
Liberty grades Tax Research Memo 1 with the rubric attached to the assignment in Canvas, worth 75 points in the published guide. That is about 7% of the course's 1,010 points. The rubric rows are the real instructions. Draft against them, and you will rarely be surprised by the grade.
Course grades in ACCT 612 use Liberty's point scale: an A is 940 to 1010 points of the course total. Missing the length or source minimum usually costs points on several rows at once, which is why the checklist below starts with them.
Timing in the published guide: Module/Week one begins on Monday and ends at 11:59 p.m. (ET) on Friday. Modules/Weeks 2-8 begin on Saturday and end at 11:59 p.m. (ET) on Friday. Check the due dates in your Canvas section, which govern.
The ACCT 612 Week 2 method, step by step
Set up the data before the write-up
Do the calculations first and check them. Interpretation built on a wrong figure loses more points than a missing paragraph.
Show the method
Name the method and the reason it fits. One or two sentences are enough, but they must be there.
Report the results plainly
Give the key figures in a labeled table and mention each in the text.
Interpret in the context of the question
Explain what the results mean for the decision or question in ACCT 612, in plain terms. The interpretation is where the analysis points are earned.
Name the limits
State what the analysis cannot tell you: assumptions, data limits, or what would change the answer.
Submit the files the guide asks for
Check which files Canvas expects (spreadsheet, output, written document) and that each is complete and labeled (Not set in the guide; a complete memo).
A structure for ACCT 612 Week 2 Tax Research Memo 1
Word targets are planning numbers for about 1,000 words of body text, set by the length in the guide; the rubric decides where to spend more.
| Section | What it must do | Target |
|---|---|---|
| Facts | The relevant facts, stated precisely. | ~140 words |
| Issues | Each tax question in one sentence. | ~140 words |
| Conclusions | A short answer to each issue. | ~160 words |
| Analysis | The authority and how it applies. | ~440 words |
| Authorities | Code sections, regulations, rulings, cases. | ~120 words |
A topic angle that works
Write the issue as a precise question ("Is the $15,000 payment to the taxpayer's former employer deductible under Section 162 as an ordinary and necessary business expense?") and answer it in the conclusion before you analyze. Tax memos put the answer first.
Model paragraph with notes
An original paragraph written by our desk to show the register that earns full rubric credit. It is study material: learn the moves, then write your own.
Section 162(a) allows a deduction for ordinary and necessary expenses paid in carrying on a trade or business. The payment was made to settle a claim arising from the taxpayer's consulting work, and courts apply the origin-of-the-claim test from United States v. Gilmore to decide whether such payments are business or personal.1 Because the claim arose from the taxpayer's business activity, the payment is deductible.2
- Cites the Code.
- Applies a leading case.
- Reaches the conclusion.
Mistakes that cost points on ACCT 612 Week 2
- Analysis without primary authority.
- Issues stated vaguely.
- No conclusion.
Checklist before you submit
- Length: Not set in the guide; a complete memo
- Sources: Primary tax authority (Code, regulations, rulings, cases)
- Calculations checked and output saved
- Every table and figure referred to in the text
- Each rubric row read against the section that answers it
Questions students ask
What format do ACCT 612 memos use?
Memo format with facts, issues, conclusions, analysis and authorities; APA is not required.
How many points is ACCT 612 Week 2 Tax Research Memo 1 worth?
75 points in Liberty's published course guide for ACCT 612, out of a course total of 1,010 points (about 7% of the grade). The rubric attached to the assignment in Canvas shows how those points are divided.
Is ACCT 612 Week 2 the same in every section of ACCT 612?
This guide follows Liberty's published course guide for ACCT 612. Liberty notes that course content can change from term to term, so if your Canvas section shows different instructions, a different week or different points, follow Canvas and your instructor.
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