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M E M O R A N D U M Kathy Gallagher, Director40 Douglas Drive, Martinez, CA 94553(925) 6085000To:All Staff, 2AFrom:ESD Contracts and Grants Divisional (925) 3139748www.ESD.ornate: February 23, 2022Subject:
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M E M O stands for Memorandum.
Certain businesses and individuals may be required to file M E M O, it is advisable to consult with a tax professional.
M E M O can be filled out electronically or on paper, depending on the requirements of the relevant tax authority.
The purpose of M E M O is to provide additional information or explanations relating to a specific tax return or transaction.
Information related to the specific tax issue or transaction that requires clarification or further details.
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