assignment memorandum order

Purdue Online Writing Lab Purdue OWL® College of Liberal Arts

Parts of a Memo

Welcome to the Purdue OWL

This page is brought to you by the OWL at Purdue University. When printing this page, you must include the entire legal notice.

Copyright ©1995-2018 by The Writing Lab & The OWL at Purdue and Purdue University. All rights reserved. This material may not be published, reproduced, broadcast, rewritten, or redistributed without permission. Use of this site constitutes acceptance of our terms and conditions of fair use.

Standard memos are divided into segments to organize the information and to help achieve the writer's purpose.

Heading Segment

The heading segment follows this general format:

Make sure you address the reader by his or her correct name and job title. You might call the company president "Maxi" on the golf course or in an informal note, but "Rita Maxwell, President" would be more appropriate for a formal memo. Be specific and concise in your subject line. For example, "Clothes" as a subject line could mean anything from a dress code update to a production issue. Instead use something like, "Fall Clothes Line Promotion."

Opening Segment

The purpose of a memo is usually found in the opening paragraph and includes: the purpose of the memo, the context and problem, and the specific assignment or task. Before indulging the reader with details and the context, give the reader a brief overview of what the memo will be about. Choosing how specific your introduction will be depends on your memo plan style. The more direct the memo plan, the more explicit the introduction should be. Including the purpose of the memo will help clarify the reason the audience should read this document. The introduction should be brief: approximately the length of a short paragraph.

The context is the event, circumstance, or background of the problem you are solving. You may use a paragraph or a few sentences to establish the background and state the problem. Oftentimes it is sufficient to use the opening of a sentence to completely explain the context, such as,

Include only what your reader needs, but be sure it is clear.

Task Segment

One essential portion of a memo is the task statement where you should describe what you are doing to help solve the problem. If the action was requested, your task may be indicated by a sentence opening like,

If you want to explain your intentions, you might say,

Include only as much information as is needed by the decision-makers in the context, but be convincing that a real problem exists. Do not ramble on with insignificant details. If you are having trouble putting the task into words, consider whether you have clarified the situation. You may need to do more planning before you're ready to write your memo. Make sure your purpose-statement forecast divides your subject into the most important topics that the decision-maker needs.

Summary Segment

If your memo is longer than a page, you may want to include a separate summary segment. However, this section is not necessary for short memos and should not take up a significant amount of space. This segment provides a brief statement of the key recommendations you have reached. These will help your reader understand the key points of the memo immediately. This segment may also include references to methods and sources you have used in your research.

Discussion Segments

The discussion segments are the longest portions of the memo, and are the parts in which you include all the details that support your ideas. Begin with the information that is most important. This may mean that you will start with key findings or recommendations. Start with your most general information and move to your specific or supporting facts. (Be sure to use the same format when including details: strongest to weakest.) The discussion segments include the supporting ideas, facts, and research that back up your argument in the memo. Include strong points and evidence to persuade the reader to follow your recommended actions. If this section is inadequate, the memo will not be as effective as it could be.

Closing Segment

After the reader has absorbed all of your information, you want to close with a courteous ending that states what action you want your reader to take. Make sure you consider how the reader will benefit from the desired actions and how you can make those actions easier. For example, you might say,

Necessary Attachments

Make sure you document your findings or provide detailed information whenever necessary. You can do this by attaching lists, graphs, tables, etc. at the end of your memo. Be sure to refer to your attachments in your memo and add a notation about what is attached below your closing, like this:

DepEd Guidelines on Giving Homework or Assignments to All Public Elementary School Pupils

TeacherPH reiterates the implementation of the attached DepEd Memorandum No. 392, s. 2010 entitled “Guidelines on Giving Homework or Assignments to all Public Elementary School Pupils.”

September 16, 2010

DepEd Memorandum No. 392, s. 2010

GUIDELINES ON GIVING HOMEWORK OR ASSIGNMENTS TO ALL PUBLIC ELEMENTARY SCHOOL PUPILS

Bureau Directors Regional Directors Schools Division/City Superintendents Heads, Public Elementary Schools

1. Homework or assignments have been part of the pupils’ lives in their schooling. Common homework/assignments may include a period of reading to be done and writing to be completed, problems to be solved and projects to be worked on, among others. The purpose of which is for the pupils to increase their knowledge and improve their abilities and skills.

2. However, it has been observed that parents complain about too many pupils’ homework/assignments, which rob themselves and their children’s quality time to be together in more enjoyable activities.

3. Hence, it is advised that the teachers limit the giving of homework/assignments to a reasonable quantity to give their pupils ample time to rest and relax at home for the rest of the day.

4. Therefore, no homework/assignments shall be given during weekends for pupils to enjoy their childhood, and spend quality time with their parents without being burdened by the thought of doing lots of homework.

5. Immediate and wide dissemination of this Memorandum is desired.

BR. ARMIN A. LUISTRO FSC Secretary

Mark Anthony Llego

Mark Anthony Llego, hailing from the Philippines, has made a profound impact on the teaching profession by enabling thousands of teachers nationwide to access crucial information and engage in meaningful exchanges of ideas. His contributions have significantly enhanced their instructional and supervisory capabilities, elevating the quality of education in the Philippines. Beyond his domestic influence, Mark's insightful articles on teaching have garnered international recognition, being featured on highly respected educational websites in the United States. As an agent of change, he continues to empower teachers, both locally and internationally, to excel in their roles and make a lasting difference in the lives of their students, serving as a shining example of the transformative power of knowledge-sharing and collaboration within the teaching community.

1 thought on “DepEd Guidelines on Giving Homework or Assignments to All Public Elementary School Pupils”

Hi, i wish to ask about this guidelines for homework particularly on Public schools? Searching for this guidelines as well for private, do you have any updates? Thank you

Leave a Comment Cancel reply

Can't find what you're looking for.

We are here to help - please use the search box below.

Back to Memorandum Examples

    Thanks for your contributions!

HELP! We need more examples. Examples can be posted by using the form below.

Additional Duty Appointment Memorandum

30 March 2021

a. Primary:

To contribute examples, enter them below and click Submit .

Duty Title:

Contact [email protected]     Disclaimer

• Platform Overview All-in-one legal research and workflow software
• Legal Research Unmetered access to primary and secondary sources
• Workflow Tools AI-powered tools for smarter workflows
• News & Analysis Paywall-free premium Bloomberg news and coverage
• Practical Guidance Ready-to-use guidance for any legal task
• Contract Solutions New: Streamlined contract workflow platform
• Introducing Contract Solutions Experience contract simplicity
• Watch product demo
• Law Firms Find everything you need to serve your clients
• In-House Counsel Expand expertise, reduce cost, and save time
• Government Get unlimited access to state and federal coverage
• Law Schools Succeed in school and prepare for practice
• Customer Cost Savings and Benefits See why GCs and CLOs choose Bloomberg Law
• Getting Started Experience one platform, one price, and continuous innovation
• Our Initiatives Empower the next generation of lawyers
• Careers Explore alternative law careers and join our team
• Press Releases See our latest news and product updates
• DEI Framework Raising the bar for law firms
• Request Pricing

Master the Legal Memo Format

September 20, 2022

[Bloomberg Law’s Essential Career Toolkit can help you excel in class and jump-start your legal career to successfully transition from law student to lawyer.]

What is the legal memo assignment?

The legal memo is an objective memorandum that provides you the opportunity to review and research relevant case law, investigate relevant facts using available resources, analyze those facts under that law, and impartially assess the potential outcome of a matter. The legal memo is an assignment that law firm associates are frequently asked to provide to senior attorneys.

Far too often, however, the assigning attorney takes one look at the result and replies, “I knew this already.” To prevent this outcome, it’s important to write a legal memo with sufficient understanding of audience, scope, purpose, and format. With proper planning, law firm associates can maximize the odds of favorable reception at the outset.

Bloomberg Law can help you understand and apply legal issues to your legal memo assignment, so your final product addresses all relevant points right out of the gate.

What’s the difference between a closed legal memo and an open legal memo?

A closed legal memo is an assignment where you are given the case law or other primary law to be used in your writing. Far more challenging is an open legal memo, where you will need to research and identify the relevant law, investigate and analyze the most legally significant facts involving a particular client, and provide a critical assessment of how the court may apply the law to the matter.

By extension, unlike a court brief, the legal memo is not the place to wager a legal opinion or argue facts. The legal memorandum serves as an objective standalone document and identifies the risks and any unknown facts that need investigation. It should maintain an impartial tone, with no implied preference for one side or the other.

What’s the standard legal memo format?

Generally, a legal memorandum comprises six sections, with the following information:

1. Heading or caption

A section, titled, “Memorandum,” identifies the recipient (To: _______), the author (From: ____), the assignment submission date (typically in MMMM DD YYYY format), and subject of the memo (Re: __________).

2. Question presented

A brief one-sentence statement that defines how the law applies to the legal question at hand, and the jurisdiction where the matter will be decided. The question presented is specific and impartial and doesn’t assume a legal conclusion.

3. Brief answer

A quick-hit legal prediction to the question presented, based on a short (four to five sentences) explanation that references relevant law and facts.

4. Statement of facts

A concise, impartial statement of the facts that captures the heart of the legal matter, as well as current and past legal proceedings related to the issue. The facts can be chronological or grouped thematically, whichever format presents the facts in the clearest manner.

5. Discussion

Restates the main facts and delineates the overarching legal rule. Several paragraphs outline the various legal topics to be addressed in the case and provide an analysis of the legal issues, usually ordered in subsections.

6. Conclusion

The assigning attorney will likely read this section first. It predicts how the court will apply the law, and how confident you are in your prediction based on the data. With an impartial advisory tone, you identify next steps and propose a legal strategy to proceed.

How to write a legal memo

Legal research memos can come in many forms—from broad 50-state surveys to more nuanced research on a particular point of law—but whatever the format, it’s important that you fully understand the task entrusted to you before you start typing.

If you tackle your assignment by following the recommended approaches in the legal memo example below, you’ll be more likely to find an appreciative supervising attorney, deliver better work product, cut down on the number of drafts required to arrive at a final product, and, most importantly, please the client.

Learn the essentials of litigation writing, research, and document review with our Core Litigation Skills Practical Guidance Toolkit , available to Bloomberg Law subscribers.

Legal memorandum sample assignment

Assignment:  Prepare an open legal memo on whether, under the Fourteenth Amendment’s Due Process Clause, there is personal jurisdiction over a foreign car manufacturer involving a products liability case.

Step 1: Understand the legal issues

Review legal memo assignment materials.

In an open legal memo, you will be tasked with researching relevant primary and secondary resources, such as from national, single, or multiple state entities, as well as appeals circuits, to include in your analysis.

Locate secondary sources

Secondary sources, such as books, treatises, law reviews, legal analysis publications, and Practical Guidance are a great starting point to assist with your legal memo research. Although secondary sources are not binding on courts, meaning courts are not required to follow these sources, they are still helpful tools to use when you know little about a topic.

However, remember that while you may know little about a topic, the same may not hold true for your audience. Readers like law partners and assigning attorneys will already know general law. Identify your audience’s presumed level of knowledge, then the most mission-critical questions to address. These identified gaps will inform your fact-finding and research.

Use secondary resources to better fill in the main legal topics and issues as they relate to the facts in the legal memo assignment. Your legal research should help frame the issue and lead to other relevant materials, including cases and statutes.

Throughout, utilize legal memo space wisely. Remember, legal memo length varies by subject. Some topics require only a short summary, while others compel long-form treatment. For guidance, search your firm’s office document management system for previous legal memos.

Sample assignment – Step 1

Understand the legal issues:  Legal research depends on the right search terms. In the case, for example, you can use the keywords: (“personal jurisdiction” and manufacture!)) to locate relevant resources on the Bloomberg Law platform.

More broadly, while your search into secondary sources may span books and treatises, law review articles, and other legal analysis publications, make sure to vet all legal authorities for relevance.

[Research tip: It can be challenging to know all relevant keywords. Bloomberg Law provides a convenient search results page, where relevant article blurbs showcase additional keywords to explore. Based on targeted keywords, you can better gather the most relevant background information to assist with your analysis.]

Step 2: Develop a research plan

Identify primary law.

Primary sources can often be identified with research tools, such as court opinions searches for relevant case law. However, primary sources are not always apparent. In such cases, work your way backward. Reviewing secondary sources can help you identify a list of relevant primary law resources, like case law and related statutes. Keep your research organized and create a research plan to identify key resources. The research plan will list the relevant primary law and how the case or statute relates to your comprehensive legal analysis.

Stay organized

Save the relevant cases and statutes to a designated workspace. Bloomberg Law provides a streamlined and secure digital working area where you can add your notes as well as upload and store your drafts to keep organized.

Sample assignment – Step 2

Develop a research plan:  In the  assignment, some legal research may mention cases on what contacts a foreign defendant must have for the court to have personal jurisdiction over it, such as Ford Motor Co. v. Montana Eighth Judicial District Court .  Read through these articles to reveal additional relevant cases and statutes to support your analysis.

Step 3: Confirm your legal memo research

Once you have your research plan, you want to verify all your research to make sure you’re relying on the most current case law available. Bloomberg Law’s litigation tools like the BCite citator tool help you work smarter and faster to validate your case law research—specifically, to determine whether a citation still represents good law and can be relied upon—and helps you to conduct additional research to find more cases and resources that support your legal memo’s findings and conclusions.

Robust verification should ensure you know the following information:

• Composite analysis – the overall treatment of the cited case by other courts.
• Direct history – How a cited case has moved through the court system.
• Case analysis – Cases that have subsequently cited to the case.
• Authorities – Cases relied on by the court in the main case.
• Citing documents – Legal materials, such as court opinions, administrative decisions, and secondary sources that reference your case by citation.

Sample assignment – Step 3

Confirm your research:  To see whether  Ford Motor Co. v. Montana Eighth Judicial District Court  is still good law, you will of course need to pull up and review the case status. As part of this verification, you should review how other courts have treated the case. Once you have verified case status, you can better find additional secondary cases and other sources that cite to your case.

[Research tip: Carefully review whether case law citation can be relied on in your legal memo. While a legal memo is written for internal stakeholders like the assigning attorney, and not for the court system, it may nonetheless serve as a primer for future material.]

Attorneys may later incorporate any case law citations within the legal memo into court filings in support of their arguments. Given this broad potential reach, it’s imperative to verify all case law within your legal memo. Any unverified case law that later makes its way into public documents will result in an admonition from the court.

It is also important not to cherry-pick case citations. Remember the legal memo’s purpose is to inform, not to argue the facts. The legal memo must therefore provide an objective summary of all relevant case law and how it applies to the facts at hand. The omission of negative case law only compromises future legal strategy and heightens client legal exposure.

Step 4: Write an objective analysis

The legal memo showcases your critical legal thinking skills. Use your research plan and research materials to help organize your analysis. Remember to clearly state the law and the facts, in the active voice, and present your analysis in a logical manner.

Even with the IRAC legal memo format (Issue, Rule, Application, and Conclusion), it can be a challenge to write with precision. For example, it may not be clear which details to include in the statement of facts. Skilled legal memo writers often begin with the discussion. With complementary considerations of legal authority and factual criteria, this section clarifies the most legally significant facts and informs other earlier sections like the question presented and brief answer.

Across all stages, Bloomberg Law provides a vast trove of articles and resources to assist you in preparing your legal memo. Whether this is your first or fiftieth legal memo assignment, you can showcase clear and impartial legal analysis in your legal memo and other writing assignments in ways that establish you as a strong legal mind.

Reference Shelf

11 resume rules every law student should follow

Succeeding in the modern legal classroom

The right answers to law interview questions

Three things to know before starting your law career

Turn your passion for social justice into a law career

Recommended for you

See bloomberg law in action.

From live events to in-depth reports, discover singular thought leadership from Bloomberg Law. Our network of expert analysts is always on the case – so you can make yours. Request a demo to see it for yourself.

• Toggle Accessibility Statement
• Skip to Main Content

Statement on the no-homework policy bills

PASIG CITY, August 28, 2019 – With its issuance of the “Guidelines on Giving Homework or Assignment to All Public Elementary School Pupils,” otherwise known as DepEd Memorandum No. 392, series 2010, the Department of Education (DepEd) reiterates its commitment to the holistic development of learners inside and outside the classroom.

The said issuance aims to enable learners to have more quality time with their parents, family, and friends by limiting the homework/assignment to a reasonable quantity on school days and by eliminating the same during weekends.

It is in this regard that the Department supports the no-homework policy proposed by legislators from the House of Representatives. By ensuring that they complete all assignments and projects in school, the no-homework policy enables our learners to find balance between their academic development and personal growth by having ample time for enjoyable activities with family.

The Department will further study the other provisions of the bills to determine the repercussions on the current teaching and learning process.

How to Write a Memo That Assigns Additional Duties

by Anam Ahmed

Published on 29 Apr 2019

The business environment is dynamic and constantly changing. Successful companies know how to adapt to the fluctuations in the marketplace by adjusting their offerings to meet the needs of consumers. In order for that to happen, companies need to be able to remain flexible with their internal organizational structure. Sometimes, it’s necessary to change roles and responsibilities within the company in order to complement the external environment.

Review the Current Job Description

If your organization needs to make some changes to an employee’s job responsibilities, you’ll need to provide them with the details in writing. Having a brief discussion with the employee is also useful as it enables them to ask questions and gain clarification. The memo acts as a written confirmation of what is discussed between you and the employee. The additional responsibilities letter format is short and clearly outlines what changes the employee can expect.

Before you draft your memo, review the employee’s current job description so you have a comprehensive understanding of what they do now. You may also want to review their past performance reviews to see what their strengths and weaknesses are. This will help you determine what kinds of changes the employee will be able to handle successfully.

For example, if your employee is a customer service representative, you may wish to increase their role by having them respond to customer inquiries over social media as well. However, if in their past performance reviews they have not had a great track record of written communication, then this may not be the best change in duties for them. However, if they excel in written communication and social media management, they may thrive with the new responsibility.

Make Sure the Changes Are Feasible

Ensure that the changes you want to make to the employee’s job description are realistic . If they already have too many tasks on their plate, then adding even more duties may overwhelm them and cause a loss in productivity. If you’re adding on additional responsibilities, you may also need to remove some other duties.

When learning about additional responsibilities, employees will want to know whether they will be compensated to reflect the changes in their role. A good sample memo for duties and responsibilities outlines if any changes will be made to the employee’s salary as a result of the changes in their job description. Ensure this increase in salary is within the budget.

Structure a Sample Letter of Duties and Responsibilities Carefully

Open your memo by stating the intention for the letter. Tell the employee that you are changing their job description. Also mention why the change is happening as it relates to the business.

In the next paragraph, focus on the employee’s strengths and the value they bring to the organization. Build on that by outlining the additional responsibilities they will be taking over. If you’re removing some of their duties to account for this change, let them know who will be taking over those areas.

Finally, if there will be a change to the employee’s salary as a result of their increasing job description, tell them about the change and from when it will be effective. Sign off by sharing your excitement for what this means for their career and for the organization. Offer to answer any questions and share next steps .

Sample Letter for Change in Job Responsibilities

Subject: Your new role

I’m writing to inform you about a change in your job description at XYZ Corp. In addition to your duties as Customer Service Representative, you will now also be responding to customer questions over our three social media channels. As we grow our business, we’re expanding the way we service our customers. We’ve conducted research with many clients and this is a service they are eager to have.

Since you’ve been with us here, you have excelled in all areas of customer service, particularly in the areas of written communication and timely response. These skills will be critical to your new responsibilities.

To reflect your changing responsibilities within our organization, and to show our appreciation for your work, you will receive a 3 percent raise effective immediately.

We’re thrilled about this new development and look forward to seeing you grow in your expanding role. Feel free to reach out if you have any questions. We’ll schedule a meeting to discuss the next steps moving forward.

Best wishes,

KPMG Personalization

• Final Verdict on Tax Audit Reassignments and Letters of Authority

By: Clarine Joyce U. Aquino

• Share Share close
• 1000 Save this article to my library
• Home ›
• Insights ›

As featured on PhilStar:   Final verdict on tax audit reassignments and LOAs

Pragmatism assesses the effectiveness of a certain method through its practicality. It holds action at a higher stature over theory. To illustrate, the mantra of getting things done would resonate with pragmatists. There is nothing wrong with being goal-oriented, and in fact, putting words and theories into action to achieve a certain end is laudable. However, there are instances where aggressive action, when taken out of bounds, would put ends aspired for in jeopardy. In due process rights in taxation law, taxation is an essential attribute of our country’s sovereignty. Time is of the essence in the collection of taxes as a great deal of our existence as a country depends on the amount of funds we have. While the lifeblood doctrine teaches us that taxes should be collected without unnecessary delay, the desire to collect does not give tax authorities pardon or reprieve from strictly observing a taxpayer’s due process rights.

Due process in Taxation requires that the person conducting any tax audit and investigation has the authority to do so. Under Section 6(A) of the Tax Code, as amended, only the Commissioner of Internal Revenue (CIR) or his duly authorized representative has the power to authorize the examination and assessment of a taxpayer. Thus, before a revenue officer can conduct an examination, a valid grant of authority is required. This authority comes in the form of a Letter of Authority (LOA) as provided in Section 13 of the Tax Code, as amended. Such LOA contains the period covered by the assessment, the scope of taxes subject to the examination, and the Revenue Officers (RO) and Group Supervisors (GS) assigned to conduct the investigation. The LOA is usually signed by employees of the Bureau of Internal Revenue (BIR) who have been given permission to do so by the CIR. 

An important question that comes to mind is what happens if the investigation is conducted by BIR officers not named in the LOA  if the originally named BIR officer/s have been reassigned or have already resigned.

The Supreme Court, in a recent case (G.R. No. 242670 dated 10 May 2021), observed a disturbing trend in audits and investigations where the BIR officers named in the LOA are substituted by another BIR officer. What is alarming is that the authority of the new BIR officers comes from a mere memorandum of assignment, referral memorandum, or such equivalent document and not by virtue of a new or amended LOA.

In the said case, the taxpayer received an LOA authorizing certain BIR officers to examine its books of accounts for a specified calendar year. Afterwards, a referral memorandum was issued transferring the assignment of one of the RO in the LOA and designating another RO to continue the audit investigation. Despite the substitution, no new LOA was issued.

The Supreme Court rendered the entire assessment void on the grounds that allowing the substitute RO, not named in the LOA and without a new or amended LOA, to continue the investigation breached the taxpayer’s right to due process.

Names of ROs must be indicated in the LOA to comply with Due Process Requirements

Apparently, the existing LOA was not enough. To comply with due process in an investigation, the taxpayer needs to be informed that the BIR officers have the proper authority to examine his/her books of accounts. The only way to satisfy this requirement, according to the Court, is that the names of the BIR officers who will conduct the assessment must appear in the LOA.

Other Documents, besides an LOA, which direct the Continuation of Audit by an Unauthorized RO Usurps the Functions of the LOA

The Supreme Court named the use of a referral memorandum, memorandum of assignment, or equivalent documents to designate another BIR officer to continue the audit or investigation as a usurpation of the functions of the CIR or his duly authorized representatives.

Under Sections 6, 10(c), and 13 of the Tax Code, as amended, only the following persons are allowed to issue an LOA: the CIR, Deputy CIRs, RDs, and other officials authorized by the CIR. In contrast, a memorandum of assignment, referral memorandum, or other similar documents, where the BIR directs the reassignment or transfer of an RO, are signed by a Revenue District Officer (RDO) or another subordinate official. Therefore, the issuance of other documents to allow another RO to continue the investigation displaces the functions of the LOA and seeks to exercise powers that exclusively belong to the CIR or its duly authorized representatives.

Revenue Memorandum Order (RMO) No. 43-90 dated 20 September 1990 Requires a New LOA if the RO is Reassigned or Transferred

Section D(5) of RMO No. 43-90 requires the issuance of a new LOA if the ROs named in the LOA are reassigned or transferred to another case.

In the case cited above; the CIR argued that RMO No. 43-90 is no longer valid because it was issued prior to the 1997 Tax Code. The CIR stated that, even assuming RMO No. 43-90 is applicable, there is nothing in RMO No. 43-90 which says the lack of LOA results in the nullity of the assessment.

The Court disagreed and held that under Section 291 of the Tax Code, only laws, rules, and regulations which are contrary to the Tax Code were repealed or amended by the passing of the Tax Code in 1997. Since Section D(5) of RMO No. 43-90 is not contrary to the provisions of the Tax Code, in fact it even codifies the LOA requirement, then it remains an effective and applicable issuance.

Thus, practicality cannot undermine the taxpayer’s inviolable right to due process. Without a valid LOA authorizing the assigned BIR officers to handle a tax audit, there can be no valid assessment. The significance of the timely collection of taxes is undeniable. But in a democratic nation like ours, the collection of taxes is as important as the observance of taxpayer’s due process.

Clarine Joyce U. Aquino Supervisor KPMG in the Philippines

Clarine Joyce U. Aquino is a Supervisor from the Tax Group of KPMG R.G. Manabat & Co. (RGM&Co.), the Philippine member firm of KPMG International. The firm has been recognized in 2021 as a Tier 1 in Transfer Pricing Practice and in General Corporate Tax Practice by the International Tax Review. This article is for general information purposes only and should not be considered as professional advice to a specific issue or entity. The views and opinions expressed herein are those of the author and do not necessarily represent KPMG International or KPMG RGM&Co. For questions and inquiries, feel free to send a message through social media or [email protected].

Visitors, please read the Law Library's Visitors Policy for updated visitor's requirements.

If research assistance is needed, please do not visit the library without receiving confirmation of your appointment from a library staff member..

Legal Writing Resources

• Legal Writing Print Resources
• Legal Writing Digital Resources
• Writing A Law School Seminar Paper
• Client Letters
• Office Memos

Office Memos Print Resources

Office memos web resources.

• Other Useful Resources
• Publishing Your Writing

More Ways to Contact Us

Students submit help requests here .

Faculty and staff submit help requests here .

Interoffice memos are generally used to provide objective information on a client matter to another attorney.

This web resource provides advice on drafting memos and provides sample memos.

• Drafting a Law Office Memorandum: CUNY School of Law
• Georgetown University Law Cetner: FROM MEMO TO APPELLATE BRIEF
• << Previous: Client Letters
• Next: Other Useful Resources >>
• Last Updated: Feb 22, 2024 5:50 PM
• URL: https://ncculaw.libguides.nccu.edu/LegalWritingResources

2021 Revenue Memorandum Orders

Republic of the Philippines

All content is in the public domain unless otherwise stated.

Privacy Policy

About GOVPH

Learn more about the Philippine government, its structure, how government works and the people behind it.

• Open Data Portal
• Official Gazette

Government Links

• Office of the President
• Office of the Vice President
• Senate of the Philippines
• House of Representatives
• Supreme Court
• Court of Appeals
• Sandiganbayan

Mobile Menu Overlay

The White House 1600 Pennsylvania Ave NW Washington, DC 20500

FACT SHEET: President   Biden Announces New Actions to Secure the   Border

New actions will bar migrants who cross our Southern border unlawfully from receiving asylum Biden taking action as Congressional Republicans put partisan politics ahead of national security, twice voting against toughest reforms in decades

Since his first day in office, President Biden has called on Congress to secure our border and address our broken immigration system. Over the past three years, while Congress has failed to act, the President has acted to secure our border. His Administration has deployed the most agents and officers ever to address the situation at the Southern border, seized record levels of illicit fentanyl at our ports of entry, and brought together world leaders on a framework to deal with changing migration patterns that are impacting the entire Western Hemisphere.  Earlier this year, the President and his team reached a historic bipartisan agreement with Senate Democrats and Republicans to deliver the most consequential reforms of America’s immigration laws in decades. This agreement would have added critical border and immigration personnel, invested in technology to catch illegal fentanyl, delivered sweeping reforms to the asylum system, and provided emergency authority for the President to shut down the border when the system is overwhelmed. But Republicans in Congress chose to put partisan politics ahead of our national security, twice voting against the toughest and fairest set of reforms in decades. President Biden believes we must secure our border. That is why today, he announced executive actions to bar migrants who cross our Southern border unlawfully from receiving asylum. These actions will be in effect when high levels of encounters at the Southern Border exceed our ability to deliver timely consequences, as is the case today. They will make it easier for immigration officers to remove those without a lawful basis to remain and reduce the burden on our Border Patrol agents. But we must be clear: this cannot achieve the same results as Congressional action, and it does not provide the critical personnel and funding needed to further secure our Southern border. Congress still must act. The Biden-Harris Administration’s executive actions will:   Bar Migrants Who Cross the Southern Border Unlawfully From Receiving Asylum

• President Biden issued a proclamation under Immigration and Nationality Act sections 212(f) and 215(a) suspending entry of noncitizens who cross the Southern border into the United States unlawfully. This proclamation is accompanied by an interim final rule from the Departments of Justice and Homeland Security that restricts asylum for those noncitizens.
• These actions will be in effect when the Southern border is overwhelmed, and they will make it easier for immigration officers to quickly remove individuals who do not have a legal basis to remain in the United States.
• These actions are not permanent. They will be discontinued when the number of migrants who cross the border between ports of entry is low enough for America’s system to safely and effectively manage border operations. These actions also include similar humanitarian exceptions to those included in the bipartisan border agreement announced in the Senate, including those for unaccompanied children and victims of trafficking.

Recent Actions to secure our border and address our broken immigration system: Strengthening the Asylum Screening Process

• The Department of Homeland Security published a proposed rule to ensure that migrants who pose a public safety or national security risk are removed as quickly in the process as possible rather than remaining in prolonged, costly detention prior to removal. This proposed rule will enhance security and deliver more timely consequences for those who do not have a legal basis to remain in the United States.

Announced new actions to more quickly resolve immigration cases

• The Department of Justice and Department of Homeland Security launched a Recent Arrivals docket to more quickly resolve a portion of immigration cases for migrants who attempt to cross between ports of entry at the Southern border in violation of our immigration laws.
• Through this process, the Department of Justice will be able to hear these cases more quickly and the Department of Homeland Security will be able to more quickly remove individuals who do not have a legal basis to remain in the United States and grant protection to those with valid claims.
• The bipartisan border agreement would have created and supported an even more efficient framework for issuing final decisions to all asylum seekers. This new process to reform our overwhelmed immigration system can only be created and funded by Congress.

Revoked visas of CEOs and government officials who profit from migrants coming to the U.S. unlawfully

• The Department of State imposed visa restrictions on executives of several Colombian transportation companies who profit from smuggling migrants by sea. This action cracks down on companies that help facilitate unlawful entry into the United States, and sends a clear message that no one should profit from the exploitation of vulnerable migrants.
• The State Department also imposed visa restrictions on over 250 members of the Nicaraguan government, non-governmental actors, and their immediate family members for their roles in supporting the Ortega-Murillo regime, which is selling transit visas to migrants from within and beyond the Western Hemisphere who ultimately make their way to the Southern border.
• Previously, the State Department revoked visas of executives of charter airlines for similar actions.

Expanded Efforts to Dismantle Human Smuggling and Support Immigration Prosecutions

• The Departments of State and Justice launched an “Anti-Smuggling Rewards” initiative designed to dismantle the leadership of human smuggling organizations that bring migrants through Central America and across the Southern U.S. border. The initiative will offer financial rewards for information leading to the identification, location, arrest, or conviction of those most responsible for significant human smuggling activities in the region.
• The Department of Justice will seek new and increased penalties against human smugglers to properly account for the severity of their criminal conduct and the human misery that it causes.
• The Department of Justice is also partnering with the Department of Homeland Security to direct additional prosecutors and support staff to increase immigration-related prosecutions in crucial border U.S. Attorney’s Offices. Efforts include deploying additional DHS Special Assistant United States Attorneys to different U.S. Attorneys’ offices, assigning support staff to critical U.S. Attorneys’ offices, including DOJ Attorneys to serve details in U.S. Attorneys’ Offices in several border districts, and partnering with federal agencies to identify additional resources to target these crimes.

Enhancing Immigration Enforcement

• The Department of Homeland Security has surged agents to the Southern border and is referring a record number of people into expedited removal.
• The Department of Homeland Security is operating more repatriation flights per week than ever before. Over the past year, DHS has removed or returned more than 750,000 people, more than in every fiscal year since 2010.
• Working closely with partners throughout the region, the Biden-Harris Administration is identifying and collaborating on enforcement efforts designed to stop irregular migration before migrants reach our Southern border, expand investment and integration opportunities in the region to support those who may otherwise seek to migrate, and increase lawful pathways for migrants as an alternative to irregular migration.

Seizing Fentanyl at our Border

• Border officials have seized more fentanyl at ports of entry in the last two years than the past five years combined, and the President has added 40 drug detection machines across points of entry to disrupt the fentanyl smuggling into the Homeland. The bipartisan border agreement would fund the installation of 100 additional cutting-edge inspection machines to help detect fentanyl at our Southern border ports of entry.
• In close partnership with the Government of Mexico, the Department of Justice has extradited Nestor Isidro Perez Salaz, known as “El Nini,” from Mexico to the United States to face prosecution for his role in illicit fentanyl trafficking and human rights abuses. This is one of many examples of joint efforts with Mexico to tackle the fentanyl and synthetic drug epidemic that is killing so many people in our countries and globally, and to hold the drug trafficking organizations to account.

Stay Connected

We'll be in touch with the latest information on how President Biden and his administration are working for the American people, as well as ways you can get involved and help our country build back better.

Opt in to send and receive text messages from President Biden.

An official website of the United States government

Here’s how you know

Official websites use .gov A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS A lock ( Lock A locked padlock ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

• Fact Sheets

Fact Sheet: Presidential Proclamation to Suspend and Limit Entry and Joint DHS-DOJ Interim Final Rule to Restrict Asylum During High Encounters at the Southern Border

Today, the Biden-Harris Administration took decisive new action to strengthen border security, announcing a series of measures that restrict asylum eligibility, and significantly increase the consequences for those who enter without authorization across the southern border. These extraordinary steps, which will be in effect during times when high levels of encounters exceed our ability to deliver timely consequences, will make noncitizens who enter across the southern border ineligible for asylum with certain exceptions, raise the standard that is used to screen for certain protection claims, and speed up our ability to quickly remove those who do not qualify for protection.

These actions follow a series of steps that the Administration has taken over the past three years as it prepared for the end of the Title 42 public health Order, and since it was lifted last year, including surging personnel, infrastructure, and technology to the border, issuing the Circumvention of Lawful Pathways Rule, and referring record numbers of noncitizens into expedited removal. Over the past year, we have removed or returned more than three quarters of a million people, more than in any fiscal year since 2010. Despite these efforts, our outdated and broken immigration and asylum system, coupled with a lack of sufficient funding, make it impossible to quickly impose consequences on all noncitizens who cross irregularly and without a legal basis to remain in the United States.

The Administration has repeatedly called on Congress to provide the resources and legal authorities needed to secure our border. The measures announced today will better enable the Department to quickly remove individuals without a legal basis to remain in the United States, strengthening enforcement and change the calculus for those considering crossing our border irregularly. However, they are no substitute for Congressional action. We continue to call on Congress to provide the new tools and resources we have asked for to support the men and women on the frontlines.

President Biden issued a Presidential Proclamation to temporarily suspend the entry of noncitizens across the southern border. The Secretary of Homeland Security and the Attorney General also jointly issued an interim final rule that, consistent with the Proclamation, generally restricts asylum eligibility for those who irregularly enter across the southern border – including the Southwest land and the southern coastal borders. The rule also limits fear screenings to those who manifest a fear or express a desire to file for protection and heightens the screening standard for statutory withholding and claims under the Convention Against Torture. Taken together, these measures will significantly increase the speed and scope of consequences for those who cross our borders irregularly or who attempt to present themselves at Ports of Entry without authorization, allowing the Departments to more quickly remove individuals who do not establish a legal basis to remain in the United States. The restriction on asylum eligibility will be discontinued when encounters fall below certain levels but will come back into effect if encounters rise again.

The rule makes three key changes to current processing under Title 8 immigration authorities during periods of high border encounters:

• First, noncitizens who cross the southern border unlawfully or without authorization will generally be ineligible for asylum, absent exceptionally compelling circumstances and unless they are excepted by the Proclamation.
• Second, noncitizens who cross the southern border and are processed for expedited removal while the limitation is in effect will only be referred for a credible fear screening with an Asylum Officer if they manifest or express a fear of return to their country or country of removal, a fear of persecution or torture, or an intention to apply for asylum.  
• Third, the U.S. will continue to adhere to its international obligations and commitments by screening individuals who manifest a fear as noted above and do not qualify for an exception to the Rule for withholding of removal and Convention Against Torture protections at a reasonable probability of persecution or torture standard – a new, substantially higher standard than is currently applied under the Circumvention of Lawful Pathways rule.  

Like the Proclamation, the rule provides for an end to these enhanced measures following a sustained reduction in southern border encounters. Specifically, these measures are in effect until 14 calendar days after there has been a 7-consecutive-calendar-day average of less than 1,500 encounters between the ports of entry. The measures would again go into effect, or continue, as appropriate, when there has been a 7-consecutive-calendar-day average of 2,500 encounters or more.

During periods of high encounters, the Proclamation will apply across the southern border. Lawful permanent residents, unaccompanied children, victims of a severe form of trafficking, and other noncitizens with a valid visa or other lawful permission to enter the United States are excepted from the Proclamation.

In addition, the suspension and limitation on entry and rule will not apply to noncitizens who use a Secretary-approved process—such as the CBP One mobile app—to enter the United States at a port of entry in a safe and orderly manner or pursue another lawful pathway.

Noncitizens who cross the southern border and who are not excepted from the Proclamation will be ineligible for asylum unless exceptionally compelling circumstances exist, including if the noncitizen demonstrates that they or a member of their family with whom they are traveling:

• faced an acute medical emergency;
• faced an imminent and extreme threat to life or safety, such as an imminent threat of rape, kidnapping, torture, or murder; or
• satisfied the definition of “victim of a severe form of trafficking in persons” currently provided in 8 CFR 214.11.

Consequences

Noncitizens who are subject to the rule’s limitation on asylum eligibility and who manifest or express a fear of return to their country or country of removal, express a fear of persecution or torture or an intention to apply for asylum, but do not establish a reasonable probability of persecution or torture in the country of removal will be promptly removed.

Those ordered removed will be subject to at least a five-year bar to reentry and potential criminal prosecution.

The Proclamation and rule will significantly enhance the security of our border by increasing the Departments’ ability to impose swift consequences for individuals who cross the southern border irregularly and do not establish a legal basis to remain in the United States.  Together, the Proclamation and rule make critical changes to how the Departments operate during times when encounters are at historically high levels—levels that, in the absence of these changes, undermine the government’s ability to process individuals through the expedited removal process. These changes will enable the Departments to quickly return those without a lawful basis to stay in the United States and thereby free up the asylum system for those with legitimate claims.

These extraordinary measures are a stop gap. Even with these measures in place, the Departments continue to lack the authorities and resources needed to adequately support the men and women on the frontlines. The Administration again calls on Congress to take up and pass the bipartisan reforms proposed in the Senate, which provide the new authorities, personnel, and resources that are needed to address the historic global migration that is impacting countries throughout the world, including our own. Until Congress does its part, we will continue to take any actions needed under current law and within existing resources to secure the border.

• Border Security
• Immigration
• Biden-Harris Administration
• Department of Homeland Security (DHS)
• Department of Justice (DOJ)

'The eyes of the world are upon you': Eisenhower's D-Day order inspires 80 years later

Gen. eisenhower's order of the day on june 6,1944 is among history's most inspiring military addresses. "the eyes of the world are upon you," read the order, given to troops ahead of the invasion..

In addition to overseeing plans for the D-Day invasion, Gen. Dwight D. Eisenhower also spent months writing a message to encourage troops at the outset of the invasion.

Eisenhower's Order of the Day , which he had begun writing in February 1944, started off with, "You are about to embark upon the Great Crusade, toward which we have striven these many months.

"The eyes of the world are upon you," continued the order, copies of which were given to the 175,000 member expeditionary force on the eve of the invasion as they boarded ships, planes and otherwise prepared for combat, according to the  National Archives .

"The hope and prayers of liberty-loving people everywhere march with you. In company with our brave Allies and brothers-in-arms on other Fronts, you will bring about the destruction of the German war machine, the elimination of Nazi tyranny over the oppressed peoples of Europe, and security for ourselves in a free world," it read.

Return to Normandy: On D-Day, they changed the world. 80 years later, an incredible journey takes them back.

Eisenhower also recorded a  radio broadcast version and a message to be broadcast to those living in German-held Europe. It started off with “People of Western Europe! A landing has been made this morning on the coast of France …"

In this address, Eisenhower also instructed “patriots” outside of recognized resistance groups to continue "passive resistance," but he added, "do not needlessly endanger your lives; wait until I give you the signal to rise and strike the enemy," wrote  Tim Rives , the deputy director and supervisory archivist of the Eisenhower Presidential Library in Abilene, Kansas.

Read the full text of Eisenhower's Order of the Day for D-Day

SUPREME HEADQUARTERSALLIED EXPEDITIONARY FORCE

Soldiers, Sailors, and Airmen of the Allied Expeditionary Force!

You are about to embark upon the Great Crusade, toward which we have striven these many months. The eyes of the world are upon you. The hope and prayers of liberty-loving people everywhere march with you. In company with our brave Allies and brothers-in-arms on other Fronts, you will bring about the destruction of the German war machine, the elimination of Nazi tyranny over the oppressed peoples of Europe, and security for ourselves in a free world.

Your task will not be an easy one. Your enemy is well trained, well equipped and battle-hardened. He will fight savagely.

But this is the year 1944! Much has happened since the Nazi triumphs of 1940-41. The United Nations have inflicted upon the Germans great defeats, in open battle, man-to-man. Our air offensive has seriously reduced their strength in the air and their capacity to wage war on the ground. Our Home Fronts have given us an overwhelming superiority in weapons and munitions of war, and placed at our disposal great reserves of trained fighting men. The tide has turned! The free men of the world are marching together to Victory!

I have full confidence in your courage, devotion to duty and skill in battle. We will accept nothing less than full Victory!

Good luck! And let us beseech the blessing of Almighty God upon this great and noble undertaking.

Courtesy of the National Archives.

Advertisement

Supported by

Biden’s Border Crackdown Could Disproportionately Affect Families

Parents with children represent 40 percent of migrants who crossed the southern border this year. Now, they will be turned back within days, according to a memo obtained by The New York Times.

• Share full article

By Hamed Aleaziz and Miriam Jordan

Hamed Aleaziz covers the Department of Homeland Security and immigration policy. Miriam Jordan covers immigration from a grass-roots perspective. They reported from California.

A new border crackdown unveiled by the Biden administration this week is likely to disproportionately affect families, whose soaring numbers in the last decade have drastically changed the profile of the population crossing the southern border.

Family units have come to represent a substantial share of border crossers, accounting for about 40 percent of all migrants who have entered the United States this year. Families generally have been released into the country quickly because of legal constraints that prevent children from being detained for extended periods.

They then join the millions of undocumented people who stay in the United States indefinitely , under the radar of the U.S. authorities, as they wait for court dates years in the future.

But according to a memo issued by the Homeland Security Department and obtained by The New York Times, families will be returned to their home countries within days under President Biden’s new border policy, which temporarily closed the U.S.-Mexico border to most asylum seekers as of 12:01 a.m. Wednesday.

The implications of the new policy are enormous for families, who are some of the most vulnerable groups making the journey to the United States. Advocates warn that it could have dangerous repercussions, making parents more likely to separate from their children or send them alone to the border, because unaccompanied minors are exempt from the new policy.

The vast majority of families seeking asylum are from Central America and Mexico, which places them in a category described in the memo as “easily removable,” akin to single adults from those regions. The memo lays out how the authorities are to carry out the new policy.

We are having trouble retrieving the article content.

Please enable JavaScript in your browser settings.

Thank you for your patience while we verify access. If you are in Reader mode please exit and  log into  your Times account, or  subscribe  for all of The Times.

Thank you for your patience while we verify access.

Already a subscriber?  Log in .

Want all of The Times?  Subscribe .

Biggio DFA opens door for Blue Jays prospect

Spencer horwitz (no. 16) expected to get 60/40 split at second, first base for toronto.

OAKLAND -- A subpar start to the 2024 campaign has created plenty of tough decisions for the Blue Jays. The latest one was designating Cavan Biggio for assignment in order to create room for Spencer Horwitz on the 26-man roster before Friday's 2-1 walk-off loss to the A's , a move intended to spark the team's scuffling offense.

Manager John Schneider and general manager Ross Atkins let Biggio know about the move on Thursday night. It was a "tough conversation," Schneider said, in which he and Atkins told Biggio that it was more about the team's roster construction than Biggio's capabilities as a big leaguer.

"He wasn't playing a whole lot," Schneider said. "And just us trying to take a different route with our roster and how we're trying to construct it, and the potential for a bit more offense with Spence.

"Again, nothing Cavan did wrong. We expressed that to him. He's been a really good Major League player for a number of years, and he's going to continue to be that."

Biggio was once part of the core group of prospects that represented a bright future for Toronto. But the other members of that group, Vladimir Guerrero Jr. and Bo Bichette, were seen as the headliners of the movement.

Despite taking on more of a reserve role with the club, Biggio was beloved in the Blue Jays' clubhouse and a solid contributor in his tenure. The 29-year-old was at his best in his first two big league seasons, batting .240 with a .798 OPS and a 116 OPS+ in 159 games from 2019-20, but his production dropped off in the years that followed.

Biggio slashed .200/.323/.291 across 44 games in 2024. He made his most starts at second base (23) and in right field (10), while also logging time at first, third and designated hitter.

Cutting Biggio isn't the only tough choice the Blue Jays have made lately, as they also optioned a struggling Erik Swanson to Triple-A Buffalo in late May.

"Knowing all the players that have been involved, they all understand why those decisions were made," Schneider said. "I think that you look up, and you are where you are, and you evaluate, 'OK, what have we been doing? Has it been working, has it not? Is it time to try something else?"

The Blue Jays, sitting three games below .500 and in fifth place in the AL East, are not where they would like to be at this point. Their underperforming offense has played a large role in their current situation, and the hope is that Horwitz can help them get going.

Toronto's No. 16 prospect according to MLB Pipeline, made his big league debut last year and appeared in 15 games across two stints in the Majors. Horwitz went 10-for-39 (.256) with two doubles, a homer and seven RBIs.

While the Blue Jays got off to a disappointing start, Horwitz put together a stellar two-plus months of 2024 for Buffalo, slashing .335/.456/.514 with 22 doubles, four homers and 38 RBIs in 57 games.

Schneider said the tentative plan is for Horwitz to split time 60/40 between second base and first base, with some games as the DH here and there. The left-handed-hitting Horwitz had good numbers against lefties in the Minors this year, but he'll get most of his starts against right-handers for now.

Before 2024, Horwitz had played just seven Minor League games at second base. This year, he's played 11 games there, and impressed his Buffalo coaches while making the transition to the middle infield.

"The words they used were 'pleasantly surprised' with his gameplay," Schneider said. "They put a very specific plan in place as to what they were working on every day. He performed well, and I think he's at the point with his bat where he can hit in the Major Leagues."

Horwitz has also tapped more into his power this season, which had been a lesser component of his game in years past. Part of that has come from having more confidence in what he does well, which he said has contributed to his strong start to 2024.

"If you hit a little bit of a rut or something doesn't go your way, like not making the team out of spring, sometimes you can question yourself," Horwitz said. "I think I kind of got my swagger back a little bit, and it's gone a long way."

Memo leak highlights what critics call a 'crucial loophole' in Biden's executive order

by KAYLA GASKINS | The National Desk

WASHINGTON (TND) — Critics are getting a closer look at the executive order issued this week by President Biden to tighten security at the southern border thanks to an internal memo leak. The document highlights what some see as a crucial loophole.

The Washington Free Beacon got a copy of the memo giving implementation guidance to border security. The memo states all a noncitizen has to do to avoid removal from the U.S. is “express a fear or intention to apply for asylum.”

This "fear" or "intention to apply for asylum" can be expressed at any point in the process.

The memo also instructs signs be installed, in multiple languages, all over the ICE facilities: at intake areas, dining rooms, medical units, housing units and law libraries. The signs inform noncitizens of the policy.

"The government is not supposed to give legal advice and it’s certainly not supposed to coach illegal aliens on how to evade the law," explained Lora Ries, the director of the Border Security and Immigration Center at the Heritage Foundation.

Some critics worry this loophole will lead to an abuse of the asylum system. Others argue the U.S. asylum policy must be protected.

“This country always has to make sure that people who are escaping political persecution have a place to come, that's what the asylum laws are for,” said Rep. Jared Moskowitz, D-Fla.

President Biden’s executive order comes just five months away from election day as immigration remains one of his biggest perceived political weak points.