Assuming you work for an accounting firm and the tax partner in charge has requested a professional memo regarding a tax issue. The tax partner desires you to follow the five steps process as outlined in the article "optimize Your Firm's Tax Research Methodology: A practical guide to Perfecting Your Tax Techniques and Achieving sustainable Tax Return Filing Position" as provided in the topic Resources. Your response should be at least 500 words, but it should not exceed 3 pages.