AI Tax Research Tools Quiz

Answers and explanations appear as you take the quiz.

1. An AI tool cites a private letter ruling as if it settled a client's question. Which statement is accurate?
   • PLRs bind the IRS for every taxpayer
   • PLRs cannot be cited as precedent, though they can count toward substantial authority
   • PLRs rank above the Internal Revenue Code
   • PLRs are not tax guidance at all and should be ignored
2. A tool quotes a Treasury regulation as settled law, but it is only proposed. Why does that matter?
   • Proposed regulations generally carry less weight than final regulations
   • Proposed regulations override the Code
   • Proposed regulations cannot be read by the public
   • Proposed and final regulations are always identical
3. Which source is useful for explanation but is NOT tax authority?
   • The Internal Revenue Code
   • A revenue ruling
   • A Tax Court decision
   • An IRS publication
4. Which 2024 Supreme Court decision ended Chevron deference and changed how courts treat agency interpretations, including tax regulations?
   • Marbury v. Madison
   • South Dakota v. Wayfair
   • Loper Bright Enterprises v. Raimondo
   • Commissioner v. Glenshaw Glass
5. What is a known failure mode of retrieval-based tax research tools?
   • Refusing to show any citations
   • Retrieving the right Code section as it read before an amendment
   • Only answering questions about state tax
   • Translating answers into another language
6. Which check confirms that a revenue ruling cited by an AI tool has not been modified or revoked?
   • Asking the tool to repeat its answer
   • Checking the length of the ruling
   • Looking up the ruling's author
   • Running a citator check on the ruling
7. What does a strong tool's citation check confirm?
   • That the quoted text actually appears in the cited source
   • That the answer is under 200 words
   • That the user has a paid subscription
   • That the source was published this year
8. Why does the guide say a citation does not prove an AI answer is correct?
   • Citations are not allowed in tax memos
   • All AI citations are fabricated
   • A citation shows where to check, and the practitioner must read the source and apply it to the facts
   • Only court cases can be cited