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Citation Safe

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).

No card required for free tier. Free tier is shared with Citation Safe: 3 verifications/mo.

Tax Cite Safe 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.