Head of Tax
Governs scope, policy, risk appetite, review expectations and release accountability across the function.
Solutions · Tax Professionals
Bring governed AI into tax work — with authority, context, review and evidence intact.
ZoikoLogia™ with Kriton™ helps tax professionals structure jurisdiction-aware research, controlled workflows, transparent calculations and confidential review evidence — while qualified people retain responsibility for positions and advice.
Reminder — Kriton™ supports tax work. It does not provide tax advice, issue an opinion, conclude a position or file anything.
Tax research workspace · synthetic taxpayer · preview
- Issue framing
- Jurisdiction
- Authority search
- Analysis
- Review
- Evidence
- Jurisdiction confirmedUS federal · synthetic
- Tax typeCorporate income
- PeriodTY Year 4 · synthetic
- Authority conflictTwo sources disagree — unresolved
- Position conclusionRequires qualified human sign-off
§01 — Role and Tax Environment
Tax roles. Each with distinct needs.
Heads of tax govern. Corporate tax prepares. Indirect and employment tax specialists carry jurisdiction-specific obligations. Transfer pricing documents. Each has a different boundary.
Corporate Income Tax
Prepares provisions, positions and returns with source-linked support and visible calculation traces.
Indirect & Employment Tax
Handles jurisdiction-specific rules, registration thresholds, rates and filing obligations.
Transfer Pricing
Structures documentation, comparables reasoning, method selection and defence files.
§02 — Tax Professional Capability System
Twelve capability layers mapped to tax work.
Every capability operates within a stated boundary. None issues a tax opinion, concludes a position, files a return or substitutes for professional judgment.
01Ask Accounting Questions
Jurisdiction-aware research over admitted tax authority, bound to taxpayer, period and tax type.
Does not issue a tax opinion or conclude a position.
02Workflow Mode
Structures research, analysis, calculation, documentation and review through governed stages.
Does not auto-advance a stage or file a return.
03Review Mode
Surfaces significant judgments, unresolved conflicts and changes for reviewer attention.
Does not sign off or clear a review note.
04Learning & Practice Mode
Builds understanding through synthetic scenarios with source-linked feedback.
Does not certify competence or authorize professional work.
05Admin Mode
Governs roles, source admission, retention, integrations and provider controls.
Does not grant itself authority or bypass separation of duties.
06Human Escalation
Routes unresolved conflicts, thresholds and consultation triggers to a named person.
Does not resolve the matter or substitute for consultation.
07Source-Governed Intelligence
Restricts reasoning to admitted authority with status, effect and applicability attached.
Does not reason from unadmitted or unverified sources.
08Accounting Ontology
Governs concepts, relationships and jurisdiction mappings as typed, versioned objects.
Does not infer a mapping that has not been approved.
09RAG Source Bundles
Assembles the eligible, versioned authority set a question may draw on.
Does not widen the bundle implicitly at query time.
10Audit Evidence Ledger
Preserves sources, context, retrieval, output, review and action for each interaction.
Does not assert that a position is correct or sustainable.
11Evaluation & Benchmarks
Gates release on defined quality, coverage and regression thresholds.
Does not promote a capability that fails its gate.
12Enterprise Integrations
Connects approved tax, ERP, document and identity systems within an authorized scope.
Does not treat connectivity as authority to write or file.
§03 — Tax Context Model
Ten context dimensions. None inferred silently.
Jurisdiction, tax type, taxpayer, period, authority level, filing status, materiality, confidentiality, intended use and permission — each requested, each recorded.
Country, state, province or locality. Never inferred from browser locale or user address.
§04 — Authority, Status and Reliance
Six authority states. Each with a different reliance treatment.
A cited source is not automatically controlling. Source type, issuing body, authority level, status, effective history, applicability and conflicts are all visible without a lookup — because each changes how far a source can be relied upon.
Internal Rev. Code §4-021
Controlling- Authority level
- Statute — highest weight
- Status
- In force · synthetic reference
- Effective
- TY Year 1 onward
- Reliance
- Controlling. May be relied upon directly.
Proposed Reg 22-42-1
Proposed- Authority level
- Regulation — proposed
- Status
- Not final · comment period open
- Effective
- Not yet effective
- Reliance
- Indicative only. Cannot support a filing position.
Rev. Proc. 22-14
Persuasive- Authority level
- Administrative procedure
- Status
- Current · synthetic reference
- Effective
- TY Year 3 onward
- Reliance
- Persuasive within its stated scope only.
Revenue Ruling 2021-14
Superseded- Authority level
- Ruling
- Status
- Superseded by Rev. Rul. Year 4-02
- Effective
- Historic periods only
- Reliance
- Comparison and history only. Not current.
Former Reg 22-52-2
Withdrawn- Authority level
- Regulation — withdrawn
- Status
- Withdrawn · synthetic reference
- Effective
- No longer operative
- Reliance
- Cannot be relied upon in any period.
Internal Tax Policy TP-08
Internal- Authority level
- Internal policy
- Status
- Rev 3 · approved
- Effective
- Tenant-specific · internal use
- Reliance
- Firm position only. Not external authority.
§05 — Research, Workflow and Calculation Workbench
Ten stages. Source-linked at every step.
From issue framing through retention — each stage has a control, a review requirement and an evidence record. No stage produces a tax opinion or files automatically.
Stage 01
Frame the issue
The question, taxpayer, period and intended use are stated before research opens.
Tax research memorandum · synthetic taxpayer · preview
- IssueDeductibility of a synthetic intercompany charge
- JurisdictionUS federal · confirmed by preparer
- Authority set1 statute, 1 procedure, 1 superseded ruling
- ConflictProcedure scope disputed — unresolved
- ConclusionBlocked pending qualified review
Conclusion withheld. A tax position requires a qualified human determination before it may be relied upon.
§06 — Privacy, Security, Client and Evidence Rules
Confidential tax data governed at every layer.
Tax data is among the most sensitive personal and business information an organization holds. Tenant isolation, classification, retention and residency are not settings — they are requirements, applied at every layer.
Integration action modes
- Read-onlyRetrieves data. Cannot alter any record in a connected system.
- DraftComposes a proposed artifact held inside the workspace, never pushed outward.
- PrepareAssembles a payload for a connected system without transmitting it.
- Submit-readyPayload validated and staged. Awaits an explicit human release.
- RehearsalExecutes against a sandbox to verify shape and permission. No live effect.
- ExecuteWrites to a live system. Requires authorization separate from connectivity.
- BlockedA precondition failed. The action is refused and the reason is stated.
- EscalateRoutes to a named authority. Cannot be cleared by the system.
§07 — Tax Workflow Stage Gates
Eight stages. Every stage has an evidence-based exit gate.
This gate model separates readiness, validation, evaluation, preparation, control testing, human approval and authorized execution — with a named decision at each gate.
01Readiness
Taxpayer, jurisdiction, period, intended use and permission confirmed.
Exit gate — context complete and recorded.
02Source and Context Validation
Authority level, status, effect and applicability verified for each source.
Exit gate — no unverified source in the set.
03Offline Evaluation
Approach tested against synthetic fact patterns before live application.
Exit gate — evaluation threshold met.
04Prepare Workflow
Analysis, calculation and documentation assembled with traces intact.
Exit gate — every claim source-linked.
05Control Test
Conflicts, thresholds and confidentiality constraints checked.
Exit gate — no unresolved conflict carried forward.
06Review and Decision
Named reviewer records a bounded outcome for each open item.
Exit gate — human decision on record.
07Phased Execution
Action mode applied deliberately, separated from connectivity.
Exit gate — authorized release, verified after.
08Ongoing Assurance
Retention, revalidation and source-change monitoring after close.
Exit gate — revalidation interval set.
§08 — Synthetic Scenarios
Five governed tax scenarios. No real taxpayer data.
All scenarios use fictional entities, synthetic amounts and hypothetical positions. No real tax file, return, taxpayer identity, personal data or client data appears.
Corporate Tax Research Memorandum
- Scenario
- A synthetic entity seeks support for the treatment of an intercompany charge in a single tax year.
- Context
- Tax type, entity, residency, period, filing status and intended use confirmed before research opens.
- Authority
- One statute, one procedure and one superseded ruling, each shown with level, status and effect.
- Analysis
- Reasoning shown against each source. The superseded ruling is used for history only, and labelled.
- Review
- Reviewer returns one point, accepts two, and escalates the unresolved scope conflict.
- Evidence
- Sources, retrieval bundle, output, review and action preserved as one continuous record.
Summary — No tax opinion, no position conclusion and no filing. Every outcome is recorded against a named human owner.
§09 — Frequently Asked Questions
Buyer and governance questions.
Scoped to public product information. Contracts, security architecture and detailed data flows belong to the enterprise briefing process.
Get Started
Start with a governed demonstration.
Demonstrations use fictional entities, synthetic amounts, hypothetical positions and illustrative dates. No real taxpayer data, return, identity or confidential record appears.
Demo and pilot forms collect contact information only. Required processing consent is separate from optional marketing consent.
Tax Professionals — what is in scope
- Jurisdiction-aware research over admitted authority
- Authority level, status and effect on every citation
- Calculation traces with inputs and validation
- Named human review with bounded outcomes
- Evidence continuity across the whole interaction
- Explicit action modes for every integration
- No tax advice, opinion or position conclusion
- No filing, submission or transmission
- No real taxpayer data in any demonstration
Book a DemoWalk through governed tax research, workflow and review with synthetic data.Request PilotPilot readiness form. No confidential taxpayer information required.Request Enterprise BriefingData flows, integrations, governance boundaries and evaluation evidence.View Governance FrameworkSource authority, evaluation, release gates and responsible-AI model.Visit Privacy & SecurityClassification, access, retention, residency, tenant boundaries and provider controls.