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Hobby Loss Rule (Section 183) Defense

Drafts a defense for business losses to prove a profit motive to the IRS.

Draft a defense memo for the {business_activity} activity of {taxpayer_name}, which has shown losses for {consecutive_years} years. Address the 9 factors of Treasury Reg. 1.183-2(b), focusing on: 1. Manner of carrying on activity, 2. Expertise, 3. Time and effort expended, and 4. Expectation of asset appreciation.

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Tax
Intermediate

Reasonable Compensation Study for S-Corps

Drafts a justification for S-Corp officer wages to prevent IRS reclassification of distributions.

GPT-4oClaude 3.5 Sonnet
0
0
89
Tax
Intermediate

Sales tax nexus exposure screen and data needs (US-style)

Performs an initial nexus exposure screen using sales by state and activity indicators, and produces a data request list. Useful for SALT teams and growing e-commerce businesses.

GPT-5.2 Thinking; GPT-4.1; o3-mini
0
0
92
Tax
Intermediate

Tax research memo template (issue, facts, analysis, conclusion)

Produces a structured tax research memo with clear issue framing, facts, analysis, and conclusion placeholders. Useful for staff and seniors standardizing technical writing quality.

GPT-5.2 Thinking; GPT-4.1; o3-mini
0
0
91