Verify tax citations
Paste text containing IRC sections (e.g. "IRC § 61"), Treasury Regulations (e.g. "26 CFR § 1.61-1"), or Tax Court citations. We check each one against a live public source and report exactly what we found, including citations we cannot check yet (Revenue Rulings, Procedures, Notices, PLRs).
Checked live against Cornell Law's Legal Information Institute.
Checked live against the eCFR's official versioner API.
Checked against CourtListener's Tax Court index, with a case-name cross-check.
What a verdict looks like
Every citation comes back as one of a fixed set of verdicts, never a paraphrase. Sample output below (not a live result):
Other verdicts: NOT FOUND (the section doesn't exist as cited), UNCONFIRMED — OUTSIDE COVERAGE (recognized but not yet checkable, e.g. a Revenue Ruling), and RETRACTED where applicable.
See the full Citation Safe for Tax overview at /tax or pricing at /tax/pricing.
Also available
- Citation Safe — Legal case citations — existence, quote-match, and proposition support (built, rolling out in stages)
- Citation Safe for Medical — Medical literature citations — PubMed, Crossref, ClinicalTrials.gov, with retraction flagging
- Citation Safe for Government Contracts — FAR, DFARS, GAO bid-protest, and Federal Circuit/COFC citations
Need more than one? See the Argus Verification Suite All-Access ($99/mo, all four verticals bundled).
Citation Safe for Tax is a citation-verification workflow tool, not tax or legal advice, and no professional relationship is created by using it. Verify every authority against the primary source before filing — see /disclaimer.