A research memo you can put in the file, cited to the text.

Type the question and the facts. CitedTax retrieves the governing authority from its corpus of primary law, writes the memo in the issue, facts, authority, analysis, conclusion form, and grades each step by how firmly the text supports it. Nothing is asserted without a citation you can open.

Create your firm account Read a sample research memo

At a glance

Cost: 1 credit ($25)
You provide: the question, the facts, the tax years, your working position if you have one, and what you have already considered
You receive: a research memo addressed to your firm: issue, facts, authority, analysis, conclusion, with evidence grades
Turnaround: about thirty minutes

Credits never expire. A request that fails on our side returns its credits automatically.

What you get

Three things to count on.

Primary authority first

The Code, the regulations, published guidance, and the cases, each quoted at the operative sentence. Secondary sources are never cited as authority.

Evidence grades on every step

Verified, confirm, procedural or withheld, the same grades as the review papers, so the reader sees where the memo is firm and where it is not. Each authority carries its weight label, and the cover carries a research record: when the memo was generated, the index vintage, and how many positions were researched, verified and withheld.

Addressed to the firm

Written for a professional reader and placed in the client file; a client-facing summary is one click when you want it.

A worked example

Does a client's short-term rental qualify for the real estate professional exception?

The memo walks the material participation tests, the seven-day average rental period rule and the grouping election, applies them to the hours the client logged, and concludes with the grade each conclusion earns from the text.

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