In early March, you were preparing your client list with respect to the personal tax return preparation season. When you came across Mr. Ricky’s name…

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The partner has asked you to write are a memo to the tax file explaining the tax implication of the above information, the filing requirements for Mr. Rickiy’s tax returns and any planing opportunities available.

Before you meet with the partner you want to:

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  1. Assess the situation
  2. Identify the issues
  3. Analyze the issues
  4. Advise/recommend

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