I need an application that will allow users to enter and search research memos. I am thinking this will just be a database app with a front end. It needs to have an easy to use front end that will allow users to search for relevant information. This app will be used by accountants to catalog Tax law research so it will also need to have an interface for entering the tax law memos as they are created. The research memos reference IRS code sections so it would be best if the search function could key off of these codes. I would like for the search results to display an abstract of the entire research memo. I also need the ability to restrict access to the entering of new research memo data to a subset of the users.