Sample output: Tax Issue Intake
This is an illustrative sample of what the Tax Issue Intake skill produces. Every party, date, document, and fact is fictional — invented for illustration only.
The fictional scenario
Sample Request — tax-issue-intake
Fictional illustration. All parties, facts, figures, and documents below are invented for this example.
Please run tax-issue-intake for a new matter and prepare a source-cited working paper for our tax professional.
Matter facts
- Taxpayer/entity: Northwind Components LLC, a multi-member limited liability company.
- Jurisdiction: formed in State A; the question is expansion into States B and C. Foreign jurisdictions: none reported.
- Tax year/period: calendar year 2024 and forward.
- The user's role: in-house counsel for Northwind, organizing intake before engaging a tax professional.
- Review purpose: scope tax issues raised by a planned multi-state expansion and a new contractor workforce.
Materials provided
- Intake Memo (fictional), 3 pages.
- Operating Agreement excerpt (fictional), §2 (ownership) and §5 (allocations).
- Draft Contractor Agreement (fictional), 6 pages.
Stated facts
- Revenue streams: hardware sales and a hosted software subscription.
- Ownership: three members; one is a partnership (per Operating Agreement §2).
- Workforce: 4 employees in State A; 12 new contractors expected across States B and C.
- The company has filed State A income tax returns; no other filings reported.
- A State A notice was received in March 2025 — contents not provided.
Please: cite to the fictional documents (for example, Intake Memo p.2); use unknown / not found / not provided / ambiguous for gaps; mask any sensitive identifiers; do not compute tax or determine treatment, nexus, or classification; and include verification questions for our tax professional.
What the skill produced
Sample Output — tax-issue-intake
Draft work product for qualified tax professional review. Not tax advice. Every party, fact, figure, document, and citation below is fictional and illustrative. This example contains no real or invented tax authority. It shows the shape of the skill's deliverable — not a model answer for any matter.
Capability and Reliance Notice
This is a draft tax working paper for review by a qualified tax professional. It does not provide tax advice, compute tax, determine tax treatment, nexus, or entity classification, prepare or file returns, or calculate deadlines. A qualified tax professional must review it before reliance.
Gates Table
| Gate | Status | Source |
|---|---|---|
| Taxpayer / entity type | Multi-member LLC (Northwind Components LLC) | Intake Memo p.1 |
| Jurisdiction(s) | State A (formation); States B and C (planned); foreign: none reported | Intake Memo p.1 |
| Tax year / period | Calendar year 2024 forward | User-stated fact |
| Transaction / activity | Multi-state expansion; new contractor workforce | Intake Memo p.2 |
| User's role | In-house counsel, Northwind (intake) | User request |
| Review purpose | Scope tax issues before engaging a tax professional | User request |
Intake Summary
Northwind Components LLC, a multi-member LLC formed in State A, plans to expand hardware-sales and hosted-software activity into States B and C and to engage roughly 12 contractors there. The matter raises income, sales/use, employment, and entity-level tax questions for a tax professional to evaluate. One member is itself a partnership (Operating Agreement §2), which is a fact relevant to entity-level questions. A March 2025 State A notice is referenced but its contents are not provided.
Source-Cited Fact Register
| Fact | Source | Status |
|---|---|---|
| Three members; one member is a partnership | Operating Agreement §2 | Provided |
| Allocations governed by Operating Agreement §5 | Operating Agreement §5 | Provided |
| Revenue: hardware sales and hosted software subscription | Intake Memo p.2 | Provided |
| 4 employees in State A; 12 contractors planned in States B/C | Intake Memo p.2 | Provided (planned figures) |
| State A income tax returns filed; no other filings reported | Intake Memo p.3 | Provided |
| State A notice received March 2025 | Intake Memo p.3 | Contents not provided |
| Draft Contractor Agreement terms | Draft Contractor Agreement | Provided |
| Sales volumes / transaction counts by state | — | not provided |
Tax Issue Intake Matrix
| # | Tax area | Factual trigger | Source | Open question for tax professional | Priority | Missing facts |
|---|---|---|---|---|---|---|
| 1 | Income (multi-state) | Activity planned in States B and C | Intake Memo p.2 | How should the tax professional evaluate state income tax exposure and apportionment for the planned activity? | High | State-by-state activity facts |
| 2 | Sales / use | Hardware and hosted-software revenue across states | Intake Memo p.2 | What facts does the tax professional need to evaluate sales/use treatment of hardware and SaaS by jurisdiction? | High | Sales volumes, customer locations, product taxability facts |
| 3 | Employment | 12 contractors planned in States B/C | Draft Contractor Agreement | What employment-tax and worker-classification facts must be verified before onboarding? | High | Engagement and control facts |
| 4 | Entity-level | One member is a partnership | Operating Agreement §2 | How does the tiered ownership structure bear on entity-level reporting questions? | Medium | Full ownership chain |
| 5 | Tax controversy | March 2025 State A notice | Intake Memo p.3 | What is the nature and any response window of the notice? | High | Notice contents (not provided) |
Missing Information
- Contents of the March 2025 State A notice —
not provided. - Sales volumes and transaction counts by state —
not provided. - Full ownership chain of the partnership member —
not provided. - Whether any registrations exist in States B or C —
not provided.
Document Request List
- Complete March 2025 State A notice and the envelope/date stamp.
- State-by-state sales and customer-location data for 2024.
- The full Operating Agreement and any partnership-member ownership documents.
- The final Contractor Agreement and any state-specific engagement terms.
Tax-Professional Verification Questions
- Confirm the jurisdictions in scope and the relevant tax years before substantive analysis.
- Confirm whether the March 2025 notice is time-sensitive
[deadline verification required]. - Confirm how the partnership member affects entity-level questions.
- Confirm the sales/use facts needed to evaluate hardware vs. hosted-software revenue.
Assumptions and Unresolved Items
- Assumed the expansion is planned, not yet operational —
[CONFIRM]. - Assumed no foreign persons or entities are involved —
[CONFIRM]. - No tax, exposure, nexus, classification, or treatment conclusion is drawn; all open questions are for the tax professional.