CiteMax | Professional Tax Research + Workpapers

Research that starts with authority — not the open web.

CiteMax is a practitioner-facing component of the broader 1040.guru platform in development. Its purpose is to help practitioners frame a federal tax research question, identify the controlling authority, test the conclusion against contrary authority and uncertainty, and preserve precise citations in a professional workpaper for review.

Primary authority firstStatutes, regulations, published guidance, and judicial authority are identified by type and weight.

Try to prove the answer wrongAdverse, later, limiting, or jurisdiction-specific authority is part of the workflow.

Effective dates matterTax year, jurisdiction, and superseding authority are explicit research requirements.

Practitioner judgment remains supremeThe system can research, challenge, document, and explain. The practitioner decides the position.

Part of a larger planning system

Research is not the endpoint of 1040.guru. The broader platform is intended to connect facts, authority, planning alternatives, economics, implementation, documentation, verification, and later review. CiteMax is one governed layer of that larger practitioner workflow.

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