Summarize the results of the tax return in a memo and provide advice to the client explaining how they can avoid having a balance due for future tax returns. Summarize the tax issue and possible solutions using concise language and ethical standards for tax preparers. Determine the client's potential positions for future tax returns using tax law to support your reasoning. Recommend the best and most practical solution for the client based on their goal for future tax returns using concise language. Justify whether the client is eligible for VITA or TCE. Justify your recommendation to the client using applicable tax laws, regulations, and codes.