The purpose of this project is to perform some basic tax research and document your findings and conclusions in a Research Memorandum in the format shown in an Exhibit (Exhibit 2-9) in Chapter 2 of the textbook. The project will require you to go beyond the textbook for a conclusion and you should NOT cite your textbook as a source of authority for this project. You can access the online resources (RIA Checkpoint or CCHIntelliConnect) through the Wayne State University library (as we will discuss in class). Your Research Memorandum should not be more than 1-3 typed (preferably double-spaced) pages. Keep in mind that internal memorandum is detailed and serves as documentation for substantial authority, should your client get audited. Along with the internal memorandum, you should prepare a less-detailed client letter to summarize your research and recommendations in the format shown in Exhibit 2-10. For this project, your research support must include a reference to the Internal Revenue Code and also at least two court cases and AT LEAST ONE ruling (Revenue Ruling or letter ruling) that are relevant to your facts and conclusion. You may include additional support (rulings, cases, etc.) however, you must include a reference to an IRC section and relevant court cases AND ruling in your support for your conclusion. You should consider both the filing status and personal and dependency exemptions issues involved. Alex and Amanda Adams were married 22 years ago and have two children, Anne and Alex Jr. On June 2, 2011, after a particularly fierce argument, Alex packed his clothes and left for parts unknown. Amanda has neither seen nor heard from him since. Anne graduated from Wayne State University on May 7, 2011. Prior to her graduation Anne had been a full time student. During the year, Anne (born October 5, 1990) earned $7,000 from a life guarding job and a tutoring job. She deposited a little over seven-eighths of her earnings in a savings account under her name and used the rest for her support. The remainder of Annes support was provided by her mother, Amanda. Amanda also provided the entire support for Alex Jr. for 2011. Alex Jr. is in elementary school (born May 14, 2002). Amanda has come to you requesting guidance regarding the filing of her 2011 tax return