REQUIREMENT Each student must individually complete a tax research project memo. Students should choose one of the three topics below. The memo should be typed and in the format provided below (labeled Appendix A-6). Students should use RIA Checkpoint, available through the PSU library to conduct the research. It will be graded on accurately and insightfully analyzing the given facts with proper tax law and citation, as well as presentation (clarity and conciseness of the writing). See the grading rubric below for additional details. Note that only primary sources should be cited. Primary sources include the Internal Revenue Code (IRC), Revenue Rulings, and court cases, but do not include anything from the IRS. The Appendix posted on D2L provides greater details. The research memo must be submitted on to the dropbox on D2L in PDF form prior to the due date. Outside of extenuating circumstances, late projects will have 5% deducted from the grade for each day beyond the due date, up to a maximum of 20% deduction. Projects will not be accepted more than 2 weeks after the due date, at which point solutions will be posted.