Memorandum For


Wondering how to write a legal memorandum for dummies? You just need to follow a few steps and include certain sections to produce this content.3 min read

One final but important reminder: an office memorandum is a predictive statement of the law. You are not writing to persuade a court but to predict how a court would apply the law to the facts of your situation. Therefore, you need to maintain an objective tone, and remember to address any counterarguments.

2 days ago Memorandum for the Secretary of State on the Emergency Presidential Determination on Refugee Admissions for Fiscal Year 2021 May 03, 2021. Presidential Actions. This Memorandum of Understanding (MOU) sets for the terms and understanding between the (partner) and the (partner) to (insert activity). Army Memo Template. The above template will speed up memo writing time. The fill-in sections can be tabbed through and there are styles set throughout that ensure proper formatting. Example: the Header, Memo For line, and name in the signature block will always be ALLCAPS. This Memorandum of Understanding (MOU) sets for the terms and understanding between the (partner) and the (partner) to (insert activity).

Updated August 11, 2020:

About the Writing Process for a Legal Memorandum

How the memorandum is structured depends on certain factors, including:

  • The purpose of the memorandum
  • The reader's needs
  • The nature of the situation or problem
  • Legal findings
  • Subject logic
  • The range of research
  • A standard approach

Writing a legal memorandum relies on proper research. You must research thoroughly and carefully before you're ready to write a memorandum. When laying out the format for a legal memorandum, note that the following sections should be included:

  • Heading
  • A statement of the legal issue
  • An answer to the legal issue
  • Discussion
  • Conclusion

The next step in creating the memorandum is deciding on a logical pattern of readability. This means writing the research in a way that's easily comprehended and digested. The memorandum should be clear so the reader understands the case and the laws that affect it.


Include in the heading the author's identity, the recipient of the memorandum, the date, who the client is, and the subject. Use a numbering sequence in the heading; there will most likely be multiple legal memorandums attached to the case.

Include a brief statement. Begin by answering with a 'yes' or 'no' and follow with a clear and concise explanation for why you gave the particular answer. Include any facts for support.

Table of Contents

It's helpful to make a table of contents for the reader. A breakdown of the approach, structure, and analysis allows the reader to find specific parts of the memorandum quickly and easily.

Statement of Facts

This statement section covers the presentation of the client's information in an objective manner. The facts section covers the relevant facts you used to prepare and research the memorandum. Listing the client information and the facts means the reader will be accessing the same information you did. This will prevent any confusion.

If applicable, use a diagram, chart, or table to summarize and outline the relevant facts.

Write the information in chronological order if applicable. In some situations, a different order may work better. Use whatever order makes the information clear and logical. If any facts used pose a disagreement or hint of uncertainty, state this, and explain both sides. When laying out the format, you can place the facts before or after the issues section.


Answer all questions completely and directly. Don't be indirect, inconclusive, or indecisive. Base your answers on a reason that's legally supported. Don't use phrases such as 'it seems that' or 'it would appear that.' This is an equivocal language.

Memorandum For Record Template


If relevant questions go unanswered, you may be in a position where assumptions must be made. A separate section can be created in this case, or the questions can be included in the statement of facts section. If you choose the second option, rename the 'Statement of Facts' to 'Facts and Assumptions.'

Memorandum For Record Example Army

Legal Issue

This section is a brief one-sentence statement. It should define the legal question and include a few facts. Keep it descriptive and concise for more effect. For multiple issues, list them in the order they'll be discussed.

The most important issue should be the lead-in. It must be written in a simple, precise, brief, and articulate manner. List all issues and their related sub-issues in a logical, numbered order.


There are two ways to discuss legal issues. The general format is Issue/Rule/Analysis/Conclusion (I.R.A.C). The second option is Conclusion/Issue/Rule/Analysis/Conclusion (C.I.R.A.C). The second option has become the preferred format since it's clearer for the reader to follow.

The discussion section is vital as it describes the law and its application to the case. This section should include a minimum of one strategy as well as the pros and cons of using that strategy.


You can include a conclusion with the statement of facts section or create a conclusion at the end that's a summary of the memorandum. It should also include a brief outline of the legal analysis.

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I can hear the groans of agony from here. Memorandums. I was thinking about putting this in the officer section, but unfortunately everyone has to eventually write one of these, and they have to be correct. Hopefully this can help you out in making your own memos. There are dozens of types of memos but luckily they all have the same basic components.

First, lets go over the AR that governs the use and writing of memos. Preparing and Managing Correspondence AR 25-50 is your guidance for all memos. Unlike a lot of AR’s that I have run into, this one seems to actually be pretty easy to use. I just scroll down into the example memorandum that I am looking for and just copy the formatting.

For this guide, a basic memo will be split into 3 sections. The Heading, the Body, and the Footer. Each section will then be given an explanation. If you would like to download an editable memo example click here.


Memorandum For The Record Navy

This is the header of all memorandums. Example from AR 25-50.

  1. This is the seal for DoD and it goes on all memorandum headings in the same spot.
  2. This is where the responder can send correspondence back if they need to. It should include a good mailing address. The top line “Department of the Army” should remain the same.
  3. This is your office symbol. Every Company and unit has its own office symbol. If you do not know it, ask your S-1 they should be able to help you out. If not, find an old memorandum that was used by your unit before and it should be there.
  4. Date that the memorandum was written. Preferably the same date that it was signed, but it doesn’t necessarily have to be that way.
  5. This is a “MEMORANDUM FOR” then whoever you are writing this memo for. If it is an internal policy letter or order it will most likely be a MEMORANDUM FOR RECORD (MFR). If it is going to a different department or organization, put that organization name. If you are having problems figuring it out, take a look at the AR 25-50.
  6. This is the subject line. Basically gives the reader a brief statement about the subject of the memorandum.


This is how the body should look. Example from AR 25-50.

  1. This is how the spacing for your memorandum should be. 1 = just one space 2 = a second space. When you are first formatting your memorandum, single spacing should be used to make it easier.
  2. Paragraph 1. should begin 3 spaces below the subject line as indicated by the numbers on the left. Memorandums that I have seen usually have no less than 2-3 paragraphs. It just looks natural. If there is only 1 paragraph, there is no need for numbering.
  3. Sub-paragraphs then start with a. and are indented just below the first letter of the line in the paragraph above. If the sub-paragraph goes more than 1 line of text, the subsequent lines of words should not be indented at all.
  4. This is the last time you will indent for sub-paragraphs. If you need to use (a) then they just fall under the (1). As with the paragraphs above, all sentences longer than 1 line should not be indented at all (I know this is confusing as sh*t but just look at the examples above and AR 25-50 and you should be fine).


  1. Begins right under the last line of the last paragraph. The “Authority Line” goes 2 spaces below.
  2. 5 spaces below that, on the left, is where any listed enclosures go. If you do not have an enclosures, you can leave this out.
  3. The “Distribution” goes 2 lines under the last line of the enclosures. If you do not have a distribution list, you can leave this out. This is usually only used if you are sending it to multiple higher commands, so they know who else has gotten this memo.
  4. This is where the physical signature goes. If you are sending this digitally, and do not have a way to copy your physical signature, you can put “///—-ORIGINAL SIGNED—-///” and you send that instead. Keep you original signed memo in your records.
  5. This is the signature block of the memo. It is not centered, but just to the right of the page. A good way to check if it is correct is to print the memo, and fold the page on the vertical mid-line. None of the signature block should be on the left of the fold. It should begin directly to the right of the fold.

Multiple Page Memos:

This is the header for a multiple page memo. Example from AR 25-50.

  1. The heading of the memo should only have your office symbol at the top, and the subject. It should be exactly the same as the ones you used at the beginning of your memo. You then begin the body of the memo 3 spaces below the header.

Memorandum For Employees

This is how you number a multi-page memo. Example from AR 25-50.

  1. The first page on a multiple page memo does not have a page number on the bottom. Page numbers start on the bottom of the second page.

How To Write A Memorandum

Click here for an editable army memorandum example.