In developing paragraphs we need to remember that there are two natural emphasis points the beginning and the end. Putting the topic sentence in one of these choice spots automatically insures top billing for it. If you begin with a topic sentence, use the closing sentence-the last one to hit the reader's eye-as the one in which you put your most telling point.

In summary, there is no one right way to develop a paragraph. Your approach to the subject, the pattern of arrangement you have chosen, and your knowledge of your reader's need will determine the method you choose to develop each paragraph.

Paragraph Length

There is no way to measure the correct length of a paragraph. We cannot say that all paragraphs must be not more than ten lines or less than three. The length depends on the job the paragraph has to do. We might do worse than use as a measuring stick Lincoln's reported answer, "Long enough to reach the ground" when he was asked how long a man's legs should be.

We can, however, make the general statement that paragraphs should usually be short. Readers tell us that long paragraphs, particularly at the beginning of a letter or memorandum, are both forbidding and difficult to read and understand. Because the long paragraph has come to be almost a trademark of Revenue writing, we must train ourselves to see ways to turn these overlong units into bite-sized pieces.

Look for ways to divide your material naturally. For example, if you have several topics to discuss, write a short introductory covering paragraph. Then discuss each in a separate short paragraph. If you find you have several of these paragraphs, you can pull them together in a summary paragraph at the end.

Even though a taxpayer meets four of these
tests, that is not enough. He must satisfy all
five requirements before he may claim an ex-
emption for his dependent.

summary paragraph

Another possible division of material is that of affirmative and negative. If both views are to be discussed, put the affirmative section into one paragraph and the negative into another.

If a series of conditions or exceptions contribute to the length of the paragraph, consider using itemization, a form of parallelism in which similar items are listed in similar grammatical form.

To make itemizing effective, apply these principles:

1. Number each item consecutively.

2. Indent so that the items are set apart from the body of the writing.

3. Provide a clear covering statement that applies to each of
the items.

4. Begin each item with the same grammatical construction.
5. Include only items that are parallel in thought.

Be careful

NOT:

Example

You must prepare an abstract card. The abstracts are to be prepared with No. 2 lead pencil. The right portion should be left blank. Enter money items in thousands of dollars, and all completed cards should be verified.

BUT:

Please follow this procedure.

1. Prepare an abstract card with a No. 2 pencil.

2. Leave the right portion blank.

3. Enter money items in thousands of dollars.
4. Verify all completed cards.

Don't fall into the trap of thinking that all long paragraphs are bad and, conversely, that all short paragraphs are good. A series of one-sentence paragraphs can be just as ineffective as a one-page paragraph. What we need is a combination of long and short paragraphs.

Use the short paragraph wisely. Use it more often than the long paragraph, but avoid the staccato effect of too many short paragraphs; combine them if they are at all related. And for the topic that you want to emphasize, put it in the very short paragraph you have reserved for this purpose.

Paragraph Linkage

The problem of getting from one sentence or from one paragraph to another is one we often dismiss lightly. We believe because we are thinking clearly as we write, we are also writing clearly. Such, however, is not always the case. Gaps in thoughts between sentences and between paragraphs lose more readers than any other flaw. And the means we have to correct this flaw is called linking words.

Think of the reader of your letter, memo, or report as if he were starting on a journey. He needs to know where he is going and then be guided step by step through to the journey's end. Or think of him as a blindfolded person you are leading through a strange house. You guide him and tell him what is coming next; you don't get him moving and then leave him. Yet this is what we do when we write sentences and paragraphs without the proper linkage.

Sometimes we build linkage into our paragraphs as we arrange the sentences in logical order. As the writer develops the paragraph leading the reader from the known to the unknown, from one point in time to another, from a general definition to specific examples, he arranges his thoughts so that the progression from one point to the next is smooth and (apparently) effortless.

One technique of built-in linkage to carry the thought from one paragraph to the next is by using echo words. A word or thought in a preceding paragraph is repeated near the beginning of the second paragraph to tie the two units together:

"We then reviewed your case for a thorough reconsideration of all the data you have submitted.

"These data show..."

Sometimes these echo words are not the same as the original words; they may be substitutes. For example, if we close one paragraph with the words "taxpayers," we may avoid repetition and monotony in the next paragraph by substituting "they" or "these" for "taxpayers."

"We have received your telegram about your income tax refund. "A check for $83.54 was mailed . . .'

Connectives

For more obvious connecting words between thoughts we turn to the connectives that point the direction in which thoughts are going and that tie the sentences and paragraphs into unified packages. With the modern trend of writing shorter sentences, we need to use words that will show the relationship between them. To do this we use the six coordinating conjunctions (and, but, for, or, nor, yet), the connectives most frequently used to show that two ideas are equal, and the conjunctive adverbs that show how the thoughts relate to each other. Some of the commonly used conjunctive adverbs are: however, consequently, therefore, moreover, meanwhile, nevertheless. In addition, there are transitional expressions that tell the reader whether he is to change directions or go straight ahead: on the other hand, in addition, for this reason, etc.

Example

On your return you indicate that you are filing a joint return with your wife, Clara Doe, but she did not sign the return. Therefore, we are enclosing Form...

Our attention has been called to the fact that improperly prepared forms are being processed. As a result, . . .

We recognize that . . . Nevertheless, it is mandatory that . . . Finally,...

The Art of Stopping-The Closing Paragraph

Stopping a piece of writing is, for most writers, almost as much a challenge as starting it.

Like the opening paragraph, the closing paragraph of a letter, memorandum, or report has an important purpose. It may do any of these things:

(1) Summarize what has gone before

(2) Recommend action to be taken

(3) State what action the writer will take

(4) Request additional information

A summary

When you receive a long letter, memorandum, or report do you read the beginning and then thumb through to the last page to find the summary?

Using the last paragraph as a summary is one way by which writers using the traditional pattern of arrangement close a piece of writing. It is as if the writer gathered the several threads of his discussion into a strand and tied them into a firm knot.

Examples

"We believe, for the following reasons, that this arrangement will expedite the processing of these returns: (a) ..., (b) ..., (c)....'

"Based upon the foregoing discussion, we hold that amounts paid for electric services furnished to personal residences would not qualify as a 'tax' under section 164(a) of the Internal Revenue Code."

The term "action paragraph" has come to mean "closing paragraph." The final paragraph, the last thing your reader sees, is a strategic point for recommending, stating, or requesting action.

Be specific when you close with an action paragraph. Use concrete words. Set definite dates instead of using such vague expressions as "at the earliest practicable date."

Not: We hope to receive your recommendations at the earliest practicable date.

But: May we have your recommendations by May 4?

Not: Upon receipt of additional information, further investigation will be made.

But: As soon as you sign and return the enclosed Form L-61, we will investigate the matter further.

No sugar paragraphs

Don't rely on the closing paragraph to establish good public relations or to set the tone of the letter. If you want to express appreciation, apologize for a delay, or express concern for inconvenience caused the reader, don't wait until the last paragraph. Do it early in the communication. On some occasions you may want to repeat this expression briefly in the closing paragraph.

A word of warning

In the closing paragraph, use language and writing style consistent with that in the body of the communication. Avoid the temptation to which many writers succumb of using an old-fashioned or stereotyped closing paragraph, heavy with third-person and passive constructions.