TAX RESEARCH BY BAD EXAMPLE: A TWIST ON THE CLASSIC CASE

Abstract

Traditional tax research cases provide students a set of facts and then ask them to conduct research and write a memo summarizing those findings. While this method exposes students to both research and writing, it does not expose students to the review process that is integral to a professional career in accounting. Students are given a poorly written tax research memo and client email that was completed by a fictional colleague, then asked to play the role of an experienced associate in public accounting firm and to review the documents to identify errors in both technical content and writing. Acting as an associate, the student provides written feedback to the colleague, but then must write up a correct tax research memo and client letter. Feedback from students shows that this exercise was successful in developing skills and providing a positive learning experience. This case is adaptable for undergraduates or graduates.