TaXpert: An expert system to determine stock ownership according to rules of the internal revenue code

摘要

The evolution of a tax expert system to determine constructive ownership of corporate stock under the rules of 60 sections of the Internal Revenue Code is described. The expert system, TaXpert, represents an example of building expert systems using alternative sources of expertise, which can be a productive methodology for developing certain expert systems. This developmental approach is applicable, in part, whenever the problem domain is narrow, complex, and highly structured, with well-defined rules. In addition to an explanation of the developmental methodology, including the techniques employed to test and validate the system, the paper also contains a sample TaXpert consultation based on the facts of an actual tax case.