DRAFTING APA DOCUMENTS APA Program Training August 7, 2001 Drafting APA Documents • Overview • Plain-English Legal Writing • Constructing Documents – The APA Contract – Recommended Negotiating Position – Executive Summary and File Memoranda – Background and File Documentation – Letters and Correspondence Overview • APA Goal: To become IRS Chief Counsel’s finest legal writers • How can we accomplish our goal? Long straw Long straw Short straw Long straw DRAFTING APA DOCUMENTS APA Program Training August 7, 2001 Long straw Long straw Short straw Long straw