Which of the following is not generally included in a tax research memorandum?

Question

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A tax research memorandum typically includes a statement of the pertinent facts, an analysis of the relevant sources of authority, and any advice given to the client as part of the research engagement. However, a bill for fees charged to the client for the research engagement is not generally included in the memorandum, as it is a separate matter that would be handled by billing and accounting departments.

Which of the Following Is Not Generally Included in a Tax