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HamiltonTax & Law

Hamilton Tax & Law · Launch access

The Code, read as of the tax year.

Federal tax research for Claude: the IRC one vintage per tax year, 26 CFR, IRB guidance read to the end of its life chain, treaties with 69 countries article by article, the Tax Court with its barometer. It analyzes, computes to the day, drafts the return and works the controversy — plugged into Claude, open for evaluation.

The United States Capitol dome, line engraving

Who Hamilton Tax & Law is for

For practitioners whose position has to hold to the exact tax year, from the return to the controversy. Each asks their own question, and the answer comes back sourced.

Advising and filing

Tax attorneys. The statute point-in-time, guidance read to the end of its chain, and treaty text with the saving clause checked on the page. Founder stock from 2019, a co-founder redeemed in 2020 — does it poison § 1202 for later sellers?

CPAs and enrolled agents. Season materials parsed cell by cell, and returns drafted line by line, ready for your review and your signature. S corp shareholder died mid-year — how is the year split, and does a § 1377(a)(2) election help?

Controversy and cross-border

Controversy teams. Procedure from the first notice to the statutory notice of deficiency, forum posture, and a barometer read before you argue. A levy lands while an offer in compromise is pending — does § 6330 stop the clock?

International practices. Treaties with sixty-nine countries, read article by article, LOB and saving clause included, FBAR under Title 31. Green-card executive with vital interests in France — which treaty article breaks the tie?

What the shelf holds

IRC, 26 CFR, IRB guidance, precedent: the shelf is read section by section and year by year, in the version in force as of the tax year.

  1. The Code, vintaged by tax year The Internal Revenue Code in USLM from the Office of the Law Revision Counsel, at its current release plus one vintage per tax year back to 2017 pre-TCJA — the law of a tax matter is the law of its tax year. Title 31 for FBAR.
  2. Guidance, life-chained Rev. Rul., Rev. Proc. and Notices from the Internal Revenue Bulletin, each carrying its chain — obsoleted, superseded, modified, tagged and dated — so a superseded text is never cited as current. PLR and TAM, and the AFRs served monthly.
  3. Treaties, article by article Income tax treaties with sixty-nine countries, read article by article, the saving clause and LOB checked on the treaty text itself.
  4. Regulations and season materials Treasury Regulations — 26 CFR, all parts — 49 IRS publications served by section, the official form PDFs with their season instructions, and the printed Tax Table, EIC table and standard deduction, parsed cell by cell.
  5. The courts, weighed Tax Court and appellate landmarks, a decision barometer read by side, the SCOTUS tax corpus, and USSG Part 2T with the JCT Bluebooks.
  6. Return preparation, federal only An interview first, then a Form 1040 with schedules line by line, anchored to season materials and filled on the official PDF — shipped as a draft for Circular 230 practitioner review. Federal only: SALT is out of scope, and the connector says so.

From the return to the courtroom

Not a menu of modules: the matter is followed from planning through controversy, anchored to the text in force at its date.

Positions

Income, deductions and credits, property and basis; entities from formation to exit, retirement, estate and gift; exempt organizations read against their conditions; cross-border matters read with the treaty text itself.

Compliance

Information reporting obligations form by form, penalties and interest computed to the day — every figure under the vintage in force for its year.

Controversy

Exam and appeals argued on the record, collection from notice to resolution, the choice of forum weighed with precedent — and criminal tax where it escalates.

At the desk

The record read as filed, with memos, protests and petitions drafted for signature — every position anchored to its date and citation.

Deliverables, not links

Answering is the floor. The connector works the file and hands back pieces ready for professional review.

The return, drafted

Season forms prepared line by line from the file, every figure under the vintage in force for its year — ready for practitioner review.

The computation, to the day

Penalties, interest and credits computed with the governing text attached, and treaty positions checked on the treaty itself.

The controversy, worked end to end

Response clocks and procedure checked at each step, with memos, protests and Tax Court petition drafts written to the record — from exam to petition.

The memo, anchored to its date

Substantial-authority positions written with their citations, read against the vintage in force when it mattered.

Every piece leaves as a draft with its citations — the signature stays with the professional.

Questions the way they land on the desk

Six working-day situations, to type as they come once the connector is added: the answer comes back with its citations — Code section, guidance in force, treaty article, decision.

A CPA, at year-end

S corp shareholder died mid-year: how is the year split, does a § 1377(a)(2) election help, and what basis lands in the estate?

Counsel, on QSBS

Founder stock issued in 2019; the company redeemed a co-founder in 2020. Does the redemption poison § 1202 for later sellers, and what do the regulations actually require?

A controller, on R&E

We amortized domestic research costs for 2022–2024; § 174A restores expensing for 2025. What happens to the unamortized balance — catch-up, election, or ride it out?

An attorney, cross-border

Green-card executive whose center of vital interests is in France: which treaty article breaks the tie, and what does it do to the foreign tax credit ordering?

An enrolled agent, on penalties

Exam proposes § 6662 accuracy penalties; we had substantial authority when the return was filed. Which vintage of the guidance counts — the filing date’s, or today’s?

Counsel, in collection

A levy notice arrives while an offer in compromise is pending: does § 6330 stop the clock, and which Tax Court decisions control?

Add Hamilton Tax & Law to Claude

Three moves, about two minutes, no account to create during launch: the connector opens prefilled in Claude.

  1. Click “Add to Claude”

    The button opens claude.ai with the connector prefilled: the name, Hamilton Tax & Law, and the connector URL are already in place.

  2. Confirm the connector in Claude

    On claude.ai or in Claude Desktop, approve the connector Claude shows; it joins your list. Nothing to sign up for and no payment on this site.

  3. Ask your first question

    Take one of the sample questions: the answer cites Code section, guidance in force, treaty article and decision.

Add to Claude No account required.

Prefer to do it by hand? Paste the connector URL into Claude (Settings, then Connectors, then “Add custom connector”):

https://hamilton-tax.147-93-52-143.nip.io/mcp

Hamilton Tax & Law runs inside Claude, on claude.ai or in Claude Desktop. Answers do their best work with a capable model such as Claude Opus.

Four questions, before you install

Do I need an account or a subscription?

During the launch window, access is open: no sign-up, no payment, no key to request. The connectors are intended to become subscription services; terms will be announced on this site before any change, and adding them will stay this simple.

Is this tax advice?

No. Hamilton Tax & Law is a research aid for professionals. Return drafts and memos ship as working papers for Circular 230 practitioner review; the judgment and the signature stay yours.

Which years does the statute cover?

The current release, plus one vintage per tax year back to 2017 pre-TCJA. A 2021 matter is read under the 2021 text: the law of a tax matter is the law of its tax year.

Does it prepare state returns?

No. Return preparation is federal only: Form 1040 and its schedules, anchored to season materials. SALT is out of scope, and the connector says so rather than improvising.

All frequently asked questions

The Code is open

The connector opens prefilled in Claude; the first answer comes back with its citations.

Launch access — open, no account required.