For CPAs, tax advisors and controllers. The Internal Revenue Code, the CFR, IRS rulings and Tax Court decisions, alongside the GAAP and SEC reporting authority the Codex holds — the grounded reference beneath the return, the memo and the workpaper. Confirm a treatment, pull the controlling section, or draft a memo on it. Every claim is cited to the primary text, or it is declined.
Cited to the primary text. A treatment it cannot ground, it declines.
The experience
A position needs authority, and the authority needs to be real. The Codex gives you the controlling section quoted from the source, so the memo cites the code and not a recollection of it — and where the held record does not settle the question, it says so rather than manufacture support.
The controlling Code section or standard, quoted verbatim, with its citation.
Give the fact pattern; the Codex applies only authority it can cite and abstains where silent.
A grounded, cited technical memo assembled on the authority you can show — for your review and sign-off.
Check a footnote or a position against the standard it claims, with the unverifiable flagged.
What comes back
You ask in the language of the memo and the return. Every card below is the shape of a real answer — a verbatim quote with its citation and provenance, or an honest abstention. The abstention is not a failure; it is the guarantee.
“There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business…”
The operative language of the deduction, quoted from the Code — the citation that anchors the workpaper.
“The amount of the tax imposed by subsection (a) shall be 21 percent of taxable income.”
The controlling figure, quoted from the section that sets it — not a remembered rate.
The held record does not settle this. If the Codex does not hold that state's authority for that year, it will not infer the treatment from federal law or a similar state — there is no primary text to cite, so it abstains.
A confidently wrong state treatment is a real exposure. The Codex answers from the authority it holds and declines the rest — so the memo never rests on an inference dressed as a citation.
Once you're in
You will be invited, and you will sign in at maat.surgexi.com. Here is how to get the most out of it from the first minute.
Your invitation opens an accounting/tax account scoped to the reporting and tax authority the Codex holds. You search the code and the standard, not the open web.
“What does §162(a) allow,” “the rate under §11,” “the standard for [treatment].” The Codex resolves to the operative text and quotes it, with the citation.
In Advise, lay out the fact pattern. It applies only authority it can cite and abstains where the held record is silent — a grounded position, not a guess.
Have it assemble a technical memo grounded in the sections it quotes — for your review and sign-off. You are always the one who signs.
Paste a position into Verify; each claim is checked against the standard it cites, and anything unsupported is surfaced before it ships.
When it declines — an authority it does not hold, a year or a jurisdiction outside the corpus — that boundary is protecting the workpaper. Request the source be ingested; do not paper over the gap.
In your hands
IRC, CFR, GAAP/SEC — the controlling text, verbatim.
Grounded treatment on cited authority; abstains where silent.
Cited to the primary text, for your sign-off.
A footnote or position, checked against the standard.
Ma'at Codex holds the code and the standard for the advisors accountable to them. If you have been invited, enter; if not, request access.
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