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This memorandum addresses the ability of the Office of Appeals to allow a claim for refund after the 2-year period for filing a refund suit under I.R.C. § 6532 has expired, detailing the legal context
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Start with the heading: Write 'Memorandum' at the top of the document.
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Include the 'To' field: Specify the recipient's name and title.
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Add the 'From' field: Include your name and title.
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Write the 'Date': Insert the date when the memorandum is being issued.
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Add a 'Subject' line: Clearly summarize the purpose of the memorandum.
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Write the body: Provide detailed information, organized into paragraphs.
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People Also Ask about

A memorandum is a written report that is prepared for a person or committee in order to provide them with information about a particular matter.
How to Write a Memo Start with your heading. Write your introduction. Provide background on the issue. Outline action items and timeline. Justify your reasoning. Soften any blows. Communicate urgency. Include a closing statement.
Since memos are straightforward and direct, the introduction informs recipients about the purpose of the memo. The body explains and elaborates on the purpose of the memo by giving details and clarifications. The conclusion wraps up the memo with a call to action or a final reminder or a rationale.
The format of a memo follows the general guidelines of business writing. A memo is usually a page or two long, single spaced and left justified. Instead of using indentations to show new paragraphs, skip a line between sentences. Business materials should be concise and easy to read.
memorandum noun [C] (DOCUMENT) a short written report prepared specially for a person or group of people that contains information about a particular matter: Michael Davis has prepared a memorandum outlining our need for an additional warehouse.

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A Memorandum is a written document used for internal communication within an organization, outlining specific information, proposals, or decisions.
Typically, individuals or departments within an organization that need to communicate important information or requests internally are required to file a Memorandum.
To fill out a Memorandum, include the date, recipient, sender, subject line, and body of the memo detailing the relevant information or request.
The purpose of a Memorandum is to convey information, facilitate communication, document decisions or proposals, and ensure clarity within an organization.
A Memorandum must report the date, recipient's name, sender's name, subject of the memo, and the main content or message that needs to be communicated.
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