Instruction
The minimum word count for the memorandum,
excluding the bibliography and footnotes, is 1,000 words. The maximum word count is
5,000 words. The rubric to determine the paper’s grade is at the end of this document.
The memorandum should follow a Roman number outline structure, using the
following Roman numeral sections:
I. Introduction
II. Neutral Explanation of the Tax Proposals
III. Analysis of the Proposals
IV. Conclusion
a minimum of three independent research sources from each team member,
or a minimum of five sources if the student is working alone. Higher grades will go to
students who provide more than the minimum. Independent means no duplicate sources
among teammates or other people in the course. Because the assignment seeks to promote
autonomous research skills, do not cite the textbook. Significantly, the research grade will
assess quality, not just quantity of sources.
Use footnotes, not endnotes. The placement of footnotes numbers in the text go as
superscript immediately after the punctuation, not in the middle of sentences. The
footnotes themselves appear at the bottom of the page, not at the end of the document. Do
NOT create handmade footnotes. Instead, use the footnote feature in Microsoft Word that
is within the references tab. Do not use the APA or MPL. The legal and accounting
professions widely prefer Harvard’s Bluebook for citations.
1.0” margins on all four sides.
2. Single spaced text. Not double spaced.
3. 12.5 point font for the main text. 12.0 point font for the footnotes.
4. Use the automated page numbering feature to number each page. Do
not number page one.
5. Indent the start of each paragraph 0.5”.
6. Do not right justify your text.
7. On page one, list your full name, the date, the number and name of the
course, and the assignment topic.