Payment of Estate

Please write an internal research memo for this case: U.S v. KOHLS, 125 AFTR 2d 2020-322 (2020-1 USTC P 60,719) (DC OH), 01/02/2020. See file that is attached.

Follow the format from Page 2-20 of your text. Be sure to include citations of at least 3 primary sources (i.e., Code, regulations, rulings, cases). Your essay should be at least 400 words.

Submit to Turnitin. You are to write your own memo. Turnitin will check for originality.