AnalysisLegalNovember 10, 2026

Lean theorem prover searches US tax code for loopholes

Read original source →lexifina.com

A CC0 repo of versioned legislation and case law was encoded as rules with no search strategy, then a theorem prover checked every permitted move sequence on a known corner of the Internal Revenue Code. The test case: the backdoor Roth, where the $150,000–$165,000 single-filer contribution phase-out is bypassed via a non-deductible traditional IRA contribution converted the next day.

1 source

More stories today

Open the live feed