Internal Research Memo

Can you help me understand this Accounting question?

Please draft an “internal Research Memo” (See Exhibit 2-9) for San Jose Wellness, 156 TC No. 4. You should cite at least 3 good form references. The references might include Internal Revenue Code sections, Treasury Regulations, IRS pronouncements, and other court cases. Please limit your memo to 700 words or less. Turnitin will check your work for originality. Any quotes should be minimal and included within quotation marks.

Requirements: 700 Words or lessATTACHMENTSsan_jose_wellness_v._commissioner.__u.s._tax_court__cch_dec._61_820__156_t.c._no._4___feb._17__2021_.pdf