You can access the online resources (RIA Checkpoint or CCH IntelliConnect) 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. Along with the memorandum for the client, you should prepare a more detailed one to serve as documentation for substantial authority, should the client get audited (office use).

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 arerelevant 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.

Which research project you will be completing is a function of your last name.

Research Question 1 (A through H)

Alex and Amanda Adams were married 22 years ago and have twochildren, 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.

Research Question 2 (I through Q)

During 2011, Harold Hartman lived with (in his 1bedroom house) and supported Susan Hunter, an unrelated 19-year-old woman to whom he is not married. Susans only income was $3,600 from waitressing jobs. Harold, a U.S. citizen, lived with Susan for the entire year and was not married to anyone else during the year. Harold and Susan live in Mt. Clemens, Michigan. Under Michigan state law, it is considered a misdemeanor for unmarried individuals to cohabit. Harold has come to you with questions regarding filing his tax return for 2011.

Research Question 3 (R through Z)

In December of 2010, Lee Lindels thirteen-year-old cousin, Quint, came to live with him after Quints parents were killed in a skiing accident. In 2011, Quint lived with Lee for the entire year and Lee provided all of the normal support (food, clothing, education, etc.) for Quint. Lee has not formally adopted Quint, but he has been appointed Quints legal guardian by the Oakland County Probate Court. Lee is single and prior to Quintcoming to live with him, he lived alone. Lee has come to you requesting tax advice for filing his 2011 tax return.