US Corporate Tax Review Specialist (Federal Corporate Tax)

We are seeking experienced US Corporate Tax Specialists to review and improve AI-generated tax research materials. You will evaluate existing corporate tax research questions, verify the legal and technical accuracy of model answers, assess supporting authorities, and refine grading rubrics to ensure high-quality outputs. This is a short-term, fully remote engagement with flexible hours.

Responsibilities

• Review approximately 120 existing US corporate tax research questions.

• Validate the accuracy of draft gold-standard answers across US tax topics.

• Evaluate the quality, authority, and relevance of cited legal sources, including statutes, Treasury Regulations, IRS guidance, case law, and secondary authorities.

• Review and improve grading rubrics for completeness, consistency, and technical accuracy.

• Rewrite gold answers and rubrics where necessary to reflect current law and best practices.

• Verify effective dates, legislative changes, and evolving tax guidance.

Required Qualifications

• 5+ years of professional US tax experience.

• CPA, JD (LLM in Tax preferred), or equivalent experience as a Tax Manager, Tax Counsel, or Big Four tax professional.

• Deep expertise in US Federal Corporate Tax.

• Strong understanding of tax research methodologies and source hierarchy.

• Experience preparing technical tax memoranda, workpapers, tax opinions, and IRS forms.

• Excellent written communication skills with strong attention to detail.

Preferred Qualifications

• Experience with Partnership Tax.

• Experience with State & Local Tax (SALT).

• Familiarity with Transfer Pricing (IRC §482).

• Experience reviewing complex, multi-step tax analyses.

• Ability to identify and apply recent legislative and regulatory developments (including the OBBBA and other recent tax law changes).

Engagement Details

• Location: Remote

• Commitment: Minimum 10 hours per week

• Duration: Approximately 1–2 weeks

We consider all qualified applicants without regard to legally protected characteristics and provide reasonable accommodations upon request.

Contract and Payment Terms

• You will be engaged as an independent contractor.
• This is a fully remote role that can be completed on your own schedule.
• Projects can be extended, shortened, or concluded early depending on needs and performance.
• Your work at Mercor will not involve access to confidential or proprietary information from any employer, client, or institution.
• Payments are weekly on Stripe or Wise based on services rendered.
• Please note: We are unable to support H1-B or STEM OPT candidates at this time.

About Mercor

Mercor partners with leading AI labs and enterprises to train frontier models using human expertise. You will work on projects that focus on training and enhancing AI systems. You will be paid competitively, collaborate with leading researchers, and help shape the next generation of AI systems in your area of expertise.