Every agent is defined by what it may see and what it may never do. None computes a figure; none makes a filing decision.
The preparer and the examiner run on Claude Opus 5.5, with deliberately separate inputs. The resolver drafts options on the least expensive model the finding allows; the CPA chooses. The harvester turns recurring findings into code, offline and in batch.
Reads every bank and card transaction with its documents and assigns a ledger category with a confidence and a rationale. Below the confidence threshold it asks a question instead of guessing.
Decides tax treatment — what is capitalized, what is limited, which elections are open — and records a position for every judgment call, with authority and confidence. The tax engine computes the consequence.
Adversarial by design. Reviews the finished return in the manner of a tax examination — looking for unsupported deductions, missing forms, misclassified income and positions that will not hold — and raises structured findings.
Takes one finding and drafts two to four ways to resolve it — on Sonnet for a finding with one clear answer, on Opus for elections, positions and book-to-tax differences — each with the supporting authority, the effect on the return and the risk. The CPA chooses; the choice is recorded with their name.
Runs offline over resolved findings and proposes deterministic checks that would have caught them without a model — with a test built from the original case and a citation. A human reviews every check before it merges.
Agents propose. A US CPA signs every return: your CPA, or ours.
The choice on every finding is recorded with a named person. No agent chooses a resolution, writes a figure or signs.
The ledger, the authority register, provenance and the examination loop are general. These agents reuse them for the rest of a firm’s year: intake, client questions, fixed assets, planning, notices, nexus, prior years, valuation and workpapers.
Rebuilds the year from bank evidence and compares it line by line with the prior bookkeeper’s ledger: duplicates, transfers booked as income, loans booked as sales, owner contributions, principal booked as interest.
Reads receipts, bills, 1099s, K-1s, loan agreements and IRS notices photographed on a phone or forwarded by email, extracts the fields, and matches each to the transaction it supports.
Turns open items into plain-language questions for the business owner — “what was the $8,000 wire to K. Patel?” — by text or email, and files the answer and any receipt back into the record.
Spots capital purchases in the ledger, proposes asset class, recovery period, convention and elections (de minimis, §179, bonus, ADS), and keeps book and tax registers side by side. The depreciation itself is code.
Runs what-ifs through the real tax engine — §179 versus bonus, accelerating a purchase, an accounting-method change, a reasonable-compensation range — and drafts the client memo. Every scenario is a reproducible engine run, not a model estimate.
Reads an IRS or state notice, matches it to the return and its provenance, identifies what the agency is asking, and drafts a response with the supporting workpapers attached for the CPA to send.
Watches revenue by customer state, payroll by employee state and foreign ownership through the year, and raises a filing obligation when a threshold is crossed — state income, sales tax, Form 5472, 1099s, Delaware franchise tax.
Reads three prior years of returns against current law and the ledger to find missed deductions, elections still open and amendment candidates, with the statute-of-limitations date for each.
Prepares valuation workpapers from the ledger — income, market and asset approaches, purchase-price allocation for an acquisition, gross assets for Delaware franchise tax and QSBS tests — for a credentialed professional to review.
Assembles the review binder at convergence: lead schedules, tie-outs, every finding and how it was resolved, positions with authority, and the provenance of each line — ready for partner review or peer review.
Founding firms get their first three returns free and help decide what we build next. Email us with your name, your firm and roughly how many business returns you prepare each year. Do not include any client information.
