Featured Analysis published in TaxNotes on August 14, 2023
OpenAI Cribbed Our Tax Example, But Can GPT-4 Really Do Tax?
By Andrew Blair-Stanek, Nils Holzenberger, and Benjamin Van Durme
When OpenAI debuted its GPT-4 AI language model in a March 14 livestream, it used a tax law example to demonstrate the model’s power. The presenter pasted in what he called “about 16 pages’ worth of tax code” and then seven sentences of facts about married couple Alice and Bob, who have a son Charlie and $36,991 and $41,990 of income, respectively...