Morris Robinson, of M. Robinson & Company, P.C., has published his memorandum to new tax associates setting forth what is expected of them and helping them become acclimated to the practice of tax law. The memorandum discusses the following topics:

  • Focus on practice objectives/exercise common sense.
  • How to draft effective letters: in general
    • transmittal letters.
    • status letters.
  • How to draft effective engagement letters.
    • engagement controls
    • engagement letters
    • how differing objectives result in different documents
  • How to organize tax memoranda effectively.
  • How to deal with unanticipated tax issues: when to talk to your supervisor
  • Violations of “black letter tax law” are never permitted.
  • How we deal with professional disagreements.

The memorandum begins as follows:

We are tax law specialists with a focus on international and Massachusetts taxation. I have drafted this memorandum to help new tax associates understand what is expected of them. This memorandum covers tips on drafting effective tax documents; complying with tax ethics; and dealing with unanticipated tax issues.


This document should not be construed as a comprehensive exposition of corporate policy. Rather, it is a series of practice tips to help orient legal associates who are new to our tax-oriented law firm.

Read full memorandum at Practice Tips for New Tax Associates | M. Robinson & Company, P.C. – JDSupra.


Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.