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Open-source project formalizes IRS tax forms as citable, machine-checkable data

A proof-of-concept project encodes US federal individual income tax forms and instructions as YAML files, each line tied to a citation of the archived IRS source page it was drawn from. A build process and a citations checker verify that every line, parameter and gate has a traceable citation, and the software uses this data to run a self-preparation interview that computes values without ever filing or transmitting return data. Much of the encoding was produced by language-model agents, but the authors say the structure lets anyone verify its citations independent of who wrote it.