Which of the Following Is Not Generally Included in a Tax

question 8

Multiple Choice

Which of the following is not generally included in a tax research memorandum?

• A) A statement of the pertinent facts
• B) An analysis of the relevant sources of authority
• C) The details of any advice given to the client as part of the research engagement
• D) A bill for fees charged to the client for the research engagement

---

Definitions:

Friendly Skepticism

An approach to information and claims with an open mind but with a critical eye towards evidence and rationale.

Critical Thinking

Systematically evaluating information to reach conclusions best supported by evidence.

Objective Evidence

Information based on facts that can be proved through analysis, measurement, and observation.

Personal Feelings

An individual's subjective experience of emotions, distinct from the objective, external causes of those emotions.