Tax Controversy Specialist

Mercor is hiring experienced Tax Controversy Specialists on behalf of a cutting-edge AI research lab building advanced financial and legal reasoning systems. The lab is developing AI models capable of understanding complex tax disputes, audit processes, regulatory interpretation, and litigation strategy. This role focuses on training, evaluating, and refining AI systems using real-world tax controversy expertise. The ideal candidate brings hands-on experience managing IRS audits, appeals, and tax disputes, and can translate complex procedural and technical tax matters into structured, high-quality feedback for AI improvement.

Key Responsibilities

• Review and annotate AI-generated outputs related to tax audits, disputes, and litigation scenarios.

• Evaluate model reasoning on IRS examination procedures, appeals processes, and tax court matters.

• Validate technical interpretations of Internal Revenue Code (IRC) provisions and Treasury Regulations.

• Provide structured feedback on penalty assessments, reasonable cause arguments, and settlement strategies.

• Assess AI-generated responses to IDRs (Information Document Requests) and audit defense strategies.

• Identify compliance risks, procedural errors, or flawed legal reasoning.

• Collaborate with research teams to improve model performance in tax dispute workflows.

Requirements

• 5+ years of experience in tax controversy, tax litigation, IRS audit defense, or regulatory dispute resolution.

• Strong knowledge of the Internal Revenue Code, Treasury Regulations, and IRS procedures.

• Experience handling audits, appeals, or tax court matters.

• Familiarity with penalty abatement, voluntary disclosures, and settlement negotiations.

• Strong analytical writing skills and ability to provide structured legal feedback.

• JD, CPA, or equivalent tax specialization experience preferred.

Preferred Qualifications

• Experience representing clients before the IRS or in U.S. Tax Court.

• Background in Big 4 controversy practice or tax law firm.

• Exposure to international tax disputes or cross-border issues.

• Experience mentoring junior professionals or reviewing complex tax memoranda.

Engagement Details

• Project-based or part-time (10–20 hours per week).

• Competitive hourly compensation based on experience.

• Opportunity to contribute to frontier AI systems in tax and legal reasoning.

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.