RE: Ned and Kate Stark File I have reviewed your tax research memorandum regarding the Stark family's questions on the tax treatment of Jon and Sophie's situations. I made some notes on your memorandum, be sure to review them.

The Starks are expecting our firm to write them a letter explaining our position and recommendations on their two questions. I'd like you to write the first draft of it. As you know, Ned and Kate are fairly sophisticated taxpayers, but Jon and Sophie are not. So I'd actually like you to write two letters:

One addressed to Ned and Kate that explains our position and recommendations from a sophisticated perspective; and

One addressed to Jon and Sophie that explains our position and recommendations from a non-sophisticated perspective.

Remember, tone and style are important, as we want to keep Ned and Kate as clients, but also develop relationships with Jon and Sophie in order to turn them into clients in their own right. You may end up being the point person on those engagements, so do a good job as business development will factor into your bonus income. I know that you may not know how to effectively write these types of letters, which is why you are getting the assignment to develop a first draft. The Sawyers and Gill textbook you used in your college classes has a good chapter (10, I think) on communicating with clients, and you should look at the examples. Remember, the firm's style guide has the following standards for written correspondence: