Question

A memorandum or other form of communication used to report the results of tax research will not include which of the following?

a.Any assumptions made in arriving at the solution
b.A letter from the IRS confirming that the research is accurate and binding
c.The solution recommended and the logic or reasoning supporting it
d.The references consulted in the research process
e.A clear statement of the issue

Answer 1

A memorandum used for tax research will not typically include a binding IRS confirmation letter, but it will contain assumptions made, recommended solutions, consulted references, and a statement of the issue.

Step-by-step explanation:

The question you've asked pertains to what would not be included in a memorandum or other form of communication used to report the results of tax research. Among the listed options, the one that would not typically be included is a letter from the IRS confirming that the research is accurate and binding. This is because while a memorandum will include any assumptions made, the solution recommended with supporting logic or reasoning, the references consulted during the research process, and a clear statement of the issue, it is highly unusual for tax research communications to contain a binding confirmation from the IRS.