Problem
Write a memo to the chief financial officer (CFO) of JIM including the following:
• What are the three broad restrictions on taxpayer behavior?
• How do these doctrines affect taxpayer behavior?
• Is it socially beneficial to have these doctrines?
The response should include a reference list. Double-space, using Times New Roman 12 pnt font, one-inch margins, and APA style of writing and citations.