How To Write a Memorandum of Appeal in a Tax Case

How To Write a Memorandum of Appeal in a Tax Case

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How To Write a Memorandum of Appeal in a Tax Case

However, it is easy to get on the wrong side of the law. Several factors can lead to this, such as, failing to understand the legal requirements, failing to abide by the rules, miscommunication between the authorities and the business, or deliberately attempting to illegally operate in the country. Why should all these affect you when we exist. At, we have a team of dedicated tax experts who will walk you through every step to ensure compliance and smooth business operation.

What Is a Memorandum of Appeal?

A legal memo is an objective memorandum that gives entities the chance to research and review relevant case law, investigate essential facts using various available resources, analyzing the presented facts under the law, and assessing the probable outcome of the issue.

It is vital to write a legal memorandum with sufficient comprehension of the scope, format, and most importantly, the purpose.

What Is the Standard Format of a Memorandum of Appeal ?

Generally, a legal memo has six key sections. The sections have the following information:

1)     Section 1: Caption or Heading

The heading as a section, titles “MEMORANDUM” which identifies the recipient (To….), the author (From……), the date with a typical format (MM/DD/YY), and the subject of the memo (Re….).

2)     Section 2: Presented Question

This section entails a brief one-sentence statement defining how the lay applies to the legal matter at hand, and the jurisdiction where the subject will be decided. The question presented is impartial and specific and does not make legal conclusions based on assumptions.

3)     Section 3: Brief Answer

A quick legal hit prediction to the matter at hand, based on a short explanation, of about 4 to 5 sentences, with references to relevant facts and law.

4)     Section 4: Statement of Facts

An impartial and concise statement of facts that details the core of the legal matter, also the past and present legal proceedings that are related to the subject. These facts can be thematically grouped or chronological. Either format is used as long as it best presents the facts in the most coherent and clear manner.

5)     Section 5: Discussion

It is in the discussion that one restates the key facts and describes the predominant legal rule. Many paragraphs outline the multiple legal subjects to be addressed in the case and clearly provide an analysis of the legal matters, normally ordered in neat subsections.

6)     Section 6: Conclusion

This section is usually read first by the assigning attorney. The conclusion predicts how the court will apply the law, and the confidence one has in the presented predictions based on the information. Using an impartial advisory tone, you should identify the proceeding steps and suggest a suitable legal strategy to follow.

How To Write a Memorandum of appeal

Legal research memorandum come in various forms. However, it is imperative that one fully comprehends the task before embarking on typing and presenting the report.

How To Write a Memorandum of Appeal in a Tax Case

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ü  Step One: Understand the Legal Matters

Open legal memos require one to research relevant secondary and primary resources, such as national, multiple, or single state entities, as well as appeals circuits, to be part of the analysis. Secondary references or sources are a great starting point while writing a legal memo. Such sources include legal analysis publications, and practical guidance, law reviews, treaties, and books. However, it is critical to note that secondary sources are not legally binding, they can help you when you have little knowledge on the topic.

ü  Step Two: Develop a Suitable Research Plan

A suitable research plan is key when writing a legal memo. A plan will help you focused and help you attend to matters at hand.

Identify primary law

Primary references can be identified with several research tools such as court opinions on the same case. Nevertheless, primary sources are noy apparent always. Therefore, it is vital to review several secondary sources which are likely to direct you to relevant primary law references.

How To Write a Memorandum of Appeal in a Tax Case

ü  Step Three: Confirm Your Legal Memorandum Research

Once you have your research plan, it is important to ensure that your basis is on the most current available case laws. To ascertain that you have carefully verified your legal memo, the following information should be visible in the report:

  • Direct history- how a case cited has moved through the legal system.
  • Composite analysis- how the case cited is generally treated by the courts.
  • Case analysis- include cases tat have afterward cited to the case
  • Authorities-cases that the courts have depended on in the primary case
  • Citing of documents – legal sources and materials such as administrative decisions, opinions of the courts, and secondary references that support your case via citation.

ü  Step Four: Write an Objective Analysis

This is the last part and the most crucial section since it encompasses the plan, format, and research. Note that a legal memo is a showcase of your critical skills on legal matters. Always remember to state the facts and the law, in active voice, and present the final analysis in a coherent manner. With vast complementary regards to the actual criteria and legal authority, objective analysis clarifies the facts regarded as significantly legal and informs earlier sections like the presented question and brief answer.

Are you a student seeking guidance on how to write a legal memo? Are you a new business owner seeking professional and affordable tax guidance? Are you an existing entity wishing to bring on board more competent and experienced tax and legal experts? Look no further. Dennykins is the place to be. For more information on tax services, business advisory, and KRA services, and related articles, kindly visit Dennykins & Associates. Or contact CPA Mutitu Dennis Maina -0792 960 707



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