Final answer:
The file memo in question is a business document that should be written in a tone and style that takes into account the reader's limited knowledge of Federal tax law.
Step-by-step explanation:
The subject of the question is Business.
The grade level of the question is College.
The file memo in question is a business document that should be written in a tone and style that takes into account the reader's limited knowledge of Federal tax law. It should use plain and easy-to-understand language, avoiding complicated terminology and long sentences. The goal is to make the information accessible and comprehensible to the client who may not be well versed in tax law.