This guide is for ACCT 612 Week 3 Tax Research Memo 2, start to submission. The second tax research memo on an assigned fact pattern.
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 | 3 |
| Points | 75 points |
| Length | Not set in the guide; a complete memo |
| Sources | Primary tax authority |
| Faith integration | Not required by the guide |
| Format | Memo format (current APA not required) |
What ACCT 612 Week 3 Tax Research Memo 2 asks for
Memo 2 is due in Module/Week 3 with Gill and Sawyers chapter 5 (judicial sources). Same format as Memo 1. Worth 75 points.
Where it fits in ACCT 612
In the published schedule, Tax Research Memo 2 is one of 12 graded written assignments in ACCT 612. It follows Week 2 Tax Research Memo 1 and comes before Week 4 Discussion Board Forum 2.
How ACCT 612 Week 3 Tax Research Memo 2 is graded
Liberty grades Tax Research Memo 2 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. Open the rubric before you draft and read across each row: the top column describes what full credit looks like, and the gap between columns tells you what costs points.
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 3 method, step by step
Set up the data before the write-up
Work through the Tax Research Memo 2 calculations or software steps first and save the output. The written part interprets those numbers, so they have to be right before you explain them.
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
Translate the numbers into a conclusion about the question. Say what decision they support and how confident you can be.
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
Submit every file requested and check that formulas, output and the write-up agree (Not set in the guide; a complete memo).
When cases conflict, present them in order of authority: Supreme Court, the taxpayer's Court of Appeals, other circuits, then the Tax Court. Say which line controls and why, and note any pending appeal you found through the citator.
A structure for ACCT 612 Week 3 Tax Research Memo 2
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 | Precise. | ~140 words |
| Issues | One sentence each. | ~140 words |
| Conclusions | Short answers. | ~160 words |
| Analysis | Statute, regulations and court decisions. | ~440 words |
| Authorities | List. | ~120 words |
A topic angle that works
With chapter 5 on judicial sources, weigh the courts: a Tax Court decision, a Court of Appeals decision for the taxpayer's circuit, and Supreme Court authority carry different weight. Note which circuit's law governs the taxpayer under the Golsen rule.
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.
The Tax Court has held both ways on this issue, but under the Golsen rule it follows the precedent of the circuit to which the case would be appealed.1 The taxpayer lives in Virginia, so Fourth Circuit authority controls, and the Fourth Circuit's decision favors the taxpayer's position. A taxpayer in another circuit could face a different result.2
- Applies Golsen.
- Identifies the controlling circuit.
- States the consequence.
Mistakes that cost points on ACCT 612 Week 3
- Ignoring the circuit.
- Citing cases without explaining weight.
- No conclusion.
Checklist before you submit
- Length: Not set in the guide; a complete memo
- Sources: Primary tax authority
- 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
When is ACCT 612 Memo 2 due?
In Module/Week 3.
How many points is ACCT 612 Week 3 Tax Research Memo 2 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 3 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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