Introduction to the Fact Graph

The Internal Revenue Service (IRS) has made a significant move by open-sourcing the fact graph it uses for tax law, as seen on Reddit. This decision is ironic, given the common perception of the IRS and taxes, but it underscores the agency’s effort to be more transparent and helpful.

What is the Fact Graph?

According to the GitHub repository, the Fact Graph is a production-ready knowledge graph designed to model the United States Internal Revenue Code and related tax law. It is versatile and can be used in JavaScript as well as any JVM language, including Java, Kotlin, Scala, Clojure, etc.

Onboarding and Setup

The repository provides guidance on onboarding and setup, emphasizing that the use of the code is at the user’s own risk. The IRS clarifies that it does not endorse, maintain, or guarantee the accuracy, completeness, or functionality of the code. Furthermore, the agency assumes no responsibility or liability for any use of the code by external parties, including any tax consequences, computation errors, data loss, or other outcomes resulting from the use or modification of this code.

Contributors and Packages

The fact graph has been contributed to by 11 individuals, including @petrosgov, @rav-gov, @ronaktruss, @sps-irs, @cyptm-truss, @nicholasguyett, @jsclarridge, @df-irs-svc, @brandonlenz, @jjnemet, and @jaortegarios. Currently, there are no packages listed.

Implications and Future Directions

The open-sourcing of the fact graph by the IRS marks a significant step towards transparency and collaboration in the tax sector. It could potentially lead to more accurate and efficient tax law modeling and computation. However, it also raises questions about the responsibility and liability associated with the use of open-sourced code in critical areas like taxation.