Tax research is the method used to determine the best available solution to a situation that possesses tax consequences. The tax research process is concerned with finding the possible alternatives to a tax situation and becomes a key in tax planning. This process involves establishing the facts, identifying the issues, locating and evaluating the appropriate authority, developing conclusions and recommendations and communicating the recommendations.
Aaron, a resident of Minnesota, has been a driver for Green Delivery Service for the past six years. For this purpose, he leases a truck from Green, and his compensation is based on a percentage of the income resulting from his pickup and delivery services. Green allows its drivers to choose their 10-hour shifts and does not exercise any control on how these services are carried out. Under Green’s operating agreement with its drivers, Green can terminate the arrangement after 30 days’ notice. In practice, however, Green allows its truckers to quit immediately without giving advance notice. The agreement also labels the drivers as independent contractors. Green maintains no health or retirement plans for its drivers, and each year it reports their income by issuing Forms 1099-Misc. Green requires its drivers to maintain a commercial driver’s license and be in good standing with the state highway law enforcement division. Citing the employment tax regulations in Sections 31.3121(d)-1(c)(2) and 31.3306(i)-1(b), an IRS agent contends that Aaron is an independent contractor and, therefore, is subject to the self-employment tax. Based on Peno Trucking, Inc. (93TCM 1027, T.C. Memo. 2007-66), Aaron disagrees and contends that he is an employee (i.e. not self-employed).
Who is correct and why?
Students are required to research the issue and provide communication of the results in (1) a tax memorandum and (2) a letter to the client.
The paper should consist of a title page identifying the case, the student author, and the course, using APA style.
The paper must be prepared in WORD. Arial Font size 12.
The last page should cite your resources and/or references, using APA citation style. A minimum of four references should be used, with at least one reference from a tax court memo, IRS regulation, T.C. summary opinion or court case.
A minimum of four pages is required including the title page and references page. The letter and tax memorandum should be at least one page each and not exceed two pages each.
|Assessment: Objectives||Low Performance||Average||Exemplary Performance|
|REFERENCES & QUALITY OF RESEARCH 1. At least 4 references, textbook may be included in this total. 2. Appropriate source information is used to support the opinion. 3. The source information is integrated into the writing.||0 points No references used or listed||20 points 1-2 references, one is the textbook. No websites from IRS tax court cases, T.C. memos or regulations are used.
Weak use of source information and is not integrated well into the writing.
|40 points 4 or more sources effectively used to analyze issue. Appropriate source information is used to support opinion and excellent integration into writing.|
|CONTENT & DEVELOPMENT 1. Consideration of all taxation aspects of topic 2. Pro and Con decisions 3. Must be current tax law. 4. Include all pertinent issues 5. Information is on topic||20 points 1. Does not discuss the pros and cons 2. Is not on topic 3. Does not consider legal aspects of topic.||60 points 1. Discusses pros and cons 2. Uses pertinent cases||100 points 1. Discusses all sides of the issue thoroughly 2. Pertinent, current law cases are included. 3. Provides the client with a conclusive answer to the issue.|
|CORRECT GRAMMAR , SPELLING AND FORMAT: 1. Tax Memo a. Issue identification b. Explanation of code sections c. Explanations of regulations d. Analysis is complete and appropriate e. Format 2. Client letter a. Clarity b. Business language appropriate for client. c. Format d.||5 points Does not check for spelling and grammar errors. Hard to understand the paper.||25 points A few grammatical or spelling errors, but overall very readable. The tax memo and client letter meet most of the listed criteria.||50 points No errors in spelling or grammar and reads very well. The paper is coherent and clear with excellent use of business language appropriate for the client. Both the memo and the letter meet the proper format and all listed criteria.|
|FORMAT OF CASE STUDY – 1. Separate References page 2. Separate Title page with course, name and case. 3. Page numbers 4. Sources on References page are properly formatted using APS style. 5. 12 pt. Arial style font||5 points Met 1-2 of the 5 objectives of this section||5 points Met 3-4 of the objectives of this section||10 points Met all objectives of this section. The proper formats are used for the title page, the references page, each reference and the client letter and tax memo.|
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