It finds the authority. You make the call.
Three tools, one membership. Ask Tom for guided research and the memo. Authority Finder for the primary text. Notice Decoder for the letter your client just forwarded.
Founded by Enrolled Agents and United States Tax Court Practitioners. Built with Circular 230 compliance at its core.
Whether the exchange of business real property qualifies for nonrecognition under §1031, and what timing rules apply.
Nonrecognition is limited to real property held for productive use in a trade or business or for investment. Replacement property must be identified within 45 days and received within 180 days.
Practitioner commentary from Tom Talks Taxes, shown alongside the primary authority—never in place of it.
Tom Gorczynski, EA, USTCPOne membership · three tools
For the position you have to get right.
Walks you through Tom’s seven-step tax research process and produces a contemporaneous research memo documenting your diligence under Circular 230, §6662, and §6694.
Use it when
Taking a position, advising a client, documenting a file.
For when you know what you’re looking for.
Search the full federal authority library and go straight to the primary text—the Code, regulations, IRB guidance, Tax Court and federal court opinions, the IRM, forms and instructions. Tagged and linked. No opinions in between.
Use it when
Verifying a cite, checking a rule, reading the source yourself.
For the letter your client just forwarded.
Enter a notice or letter number—CP14, CP2000, LT11—for a plain-English explanation, the deadline, the underlying authority, and Tom’s take on the notices that matter most. 80+ IRS notices and letters today.
Use it when
A client sends an IRS notice and you need the deadline and next step, fast.
Every source tagged
Each source in an answer carries its weight on the substantial-authority axis, so a Code section never reads like an IRS publication.
Every component and workflow of AskTomG.AI is designed to avoid the systemic problems we have seen with other AI tax research platforms—and to protect the practitioner.
The people behind it
AskTomG.AI was built by two working tax professionals who wanted research at AI speed without handing professional judgment to a black box.
Tom is a nationally recognized speaker, educator, and practitioner specializing in federal tax law, IRS representation, and strategic tax planning.
As a non-attorney, he is admitted to practice before the United States Tax Court and brings extensive IRS and Tax Court experience to AskTomG.AI’s research process.
Joshua is the founder of The Youngblood Group and works with individuals and small businesses as an Enrolled Agent, United States Tax Court Practitioner, and National Tax Practice Institute Fellow.
As a non-attorney, he is admitted to practice before the United States Tax Court.
He combines 30 years of IT experience with tax practice, writing, and teaching about responsible technology and data security in the tax and accounting industry.
Membership
Join at $70/mo or $700/yr (two months free)—unlimited research*, the complete federal authority library, and memo export.
Get started →*Unlimited under normal professional use.
“Ethical research the way Tom teaches it.”