Legal Memorandum Writing Guidelines
- Subject Code :
LAW302
MEMORANDUM
BRIEF ANSWER
The introductory sentence or paragraph should identify the client, and indicate what the client wants. Concisely state your conclusions to the issues raised by your client and briefly state your overall rationale.
STATEMENT OF FACTS
The body of the statement of facts should describe the legally significant and key background facts in an objective, generally chronological or topical manner.
ISSUES
The question generally takes the form: Does/Whether this tax law provision apply to these legally significant facts?
DISCUSSION
- Thesis Paragraph:
Begin the discussion section with a thesis paragraph that introduces the reader to requirements of achieving your clients stated objectives. Also, need to state your prediction relating to your clients desired objective in the order discussed in the balance of your discussion section.
- Identify first requirement for achieving your clients objective:
- Topic sentence
- Fully define and synthesize the rule for the first requirement for achieving your clients objective
- Apply the facts to the stated rule (consider analogizing/distinguishing case precedent)
- Articulate any counter argument (consider analogizing/distinguishing case precedent)
- Conclude with respect to the first requirement
- Repeat the process described in item B for the remaining requirements necessary to achieve your clients objective
If there is more than one issue, make sure to use sub-headings to address each issue. Each sub-heading must be presented in the same order presented in the thesis paragraph.
End with a goodwill closing to maintain professional relationship.
