Evidence record 1997 · automatically gathered

LLM-assisted formalization for deterministic detection of statutory inconsistency in tax law

This study introduces a hybrid neuro-symbolic framework that achieves deterministic detection of statutory inconsistency in complex law. We use the U.S. Internal Revenue Code (IRC) for our investigation because its complexity makes it a fertile domain for identifying conflicts. Our research advances a solution for detecting inconsistent provisions by combining Large Language Models (LLMs) with a symbolic reasoner. To evaluate this approach, we conducted experiments using GPT-4o, GPT-5, and Prolo

Record details

Published: 10 July 2026
Source: Artificial Intelligence and Law
Category: Research
Topics: Regulation · Finance, VC & PE
Retrieved: 14 July 2026

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ethics.ai (10 July 2026), “LLM-assisted formalization for deterministic detection of statutory inconsistency in tax law,” evidence record 1997, https://ethics.ai/record/1997 (originally published by Artificial Intelligence and Law).

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