Tax Research Experts

Mercor is hiring experienced tax professionals on behalf of a leading AI research lab to help build high-quality datasets for training and evaluating advanced AI systems. In this role, you will design realistic, technically rigorous tax research questions that reflect real-world scenarios across multiple domains of taxation. Your expertise will directly shape how AI systems understand and reason about complex tax concepts.

Key Responsibilities

• Develop complex, real-world tax research questions across various domains (federal, state, international, etc.)

• Draft clear, structured problem statements that mirror actual client or advisory scenarios

• Ensure questions reflect current regulations, edge cases, and nuanced interpretations

• Review and refine outputs for technical accuracy and clarity

• Collaborate with project teams to improve dataset quality and coverage

• Evaluate AI-generated responses for correctness and reasoning quality

Areas of Focus

We are particularly interested in candidates with expertise in:

• Federal Corporate Tax

• State & Local Tax (SALT)

• Partnership Tax

• Tax Controversy & Procedure

• Transfer Pricing

• Reporting & Disclosure Requirements (e.g., FIN 48, Forms, international reporting)

Ideal Candidate Profile

• Professional Background:

  • Tax law firms

  • In-house tax teams

  • Former IRS / Treasury professionals

• Experience:

  • 3–10+ years of relevant tax experience

  • Strong background in technical tax research and memo drafting

  • Familiarity with IRC, Treasury Regulations, case law, and IRS guidance

• Skills:

  • Ability to translate complex tax issues into clear, structured questions

  • High attention to detail and technical accuracy

  • Strong written communication skills

• Nice to Have:

  • Experience with AI, data annotation, or evaluation projects

  • Exposure to tax technology or automation tools

Why Join

• Work at the intersection of tax expertise and cutting-edge AI

• Opportunity to shape how AI systems understand complex regulatory domains

• Collaborate with a high-caliber network of domain experts

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.