Abstract Expert systems are computer programs that use expert knowledge to solve problems. Although such programs have proven useful in a number of important domains of knowledge (e.g., geology and medicine), they are in their infancy in the field of taxation. This paper presents an expert system that matches a client with an appropriate type of real estate or oil and gas tax shelter. Software development involved extraction of heuristic rules from published materials, programming these rules, and refining them through interaction with tax experts. After the model was created, it was subjected to a blind evaluation by tax specialists. The results indicate that expert systems are feasible for tax shelters and provide evidence concerning the appropriate domain size for such programs in taxation.
Robert H. Michaelsen (Tue,) studied this question.