An expert system for federal tax planning

Abstract: Recent developments in a subarea of computer science called artificial intelligence have included the creation of expert systems that are capable of solving difficult applications problems which require expert knowledge for their solution. Such expert systems have been found to be useful in a number of applications (e.g. medicine, biochemistry and mineral exploration). In this paper the author presents an expert system for solving problems concerning income and transfer tax planning for individuals In developing this system, a theoretical structure and a set of decision rules were specified and then programmed into a rule‐based system that had previously been used for medical diagnosis (Mycin 1) Once the system was developed, its problem‐solving capabilities were refined and verified by a panel of tax experts using a blind verification procedure. This verification step demonstrated that an expert system could be developed in that domain.