Form 4546 IDR Question-Answering Automation
Description
Use of Large Language Models (LLMs) to automatically assess whether taxpayers have addressed the questions raised by Large Business and International (LB&I) Revenue Agents in Information Document Requests (IDRs) responses.
Detailed example
Document that details if the IDR has been answered and if it is answered then generate a summary.
AI / analytics pattern
Generative AI: AI that generates new or synthetic content (e.g., images, videos, audio, text, code).
Automation level / stage
a) Pre-deployment – The use case is in a development or acquisition status.
Expected benefit
This will assist the Revenue Agent by processing the received taxpayer correspondence to speed up disposition.
Audit / financial statement impact
The output is not presumed to be high-impact and is not used as the principal basis for significant decisions/actions
Controls / human review
ATO: Not reported; PIA: Not published