i'm supposed to write a tax memo based on this prompt and i don't even know where to begin:

You are interviewing a client before preparing his tax return. He indicates that he did not list as income $96,000 received as a recovery for false imprisonment. What should you do with respect to this significant recovery?

Partial list of aids:

CCA 200809001

Daniel and Brenda Stadnyk, T.C. Memo 2008-289

Rev. Rul. 207-14, 2007-1 C.B 747

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