Evidence you can inspect.
Limits you can see.

Governing authority comes first

The current pilot limits live research to approved official-source domains. Research instructions require inspection of underlying sources and distinguish statutes, regulations, judicial decisions, published administrative guidance and informal explanations. Forms and publications are not treated as equal to governing law.

Year and jurisdiction matter

The analysis should identify effective dates, applicable tax years, state conformity and relevant court jurisdiction. A rule for another year or taxpayer is not enough.

The conclusion must be challenged

Substantive answers are instructed to address counterarguments, adverse or limiting authority, and facts that could change the conclusion. A second review is required within the research request; it is not an independent reviewer or practitioner approval.

Verification gaps remain visible

Missing sources, unresolved facts and incomplete checks should qualify the affected conclusion. Developments to Monitor is a research-date snapshot, not ongoing monitoring or a comprehensive citator check.

Your review is essential

AI research can omit an issue, misread a source or make an unsupported inference. Open the cited authorities and confirm their application. No output is certified filing-ready, and the software does not make your professional decision.