Paper Citation Record · LEDGER

Technical Challenges in Maintaining Tax Prep Software with Large Language Models

As of 18 August 2026, this Paper Citation Record lists 24 of 24 outbound references and 2 inbound Pith citation observations for arXiv:2504.18693.

A citation records a reference. It does not transfer a finding from one paper to another.

pith.paper-citation-record.v1
2504.18693 v1

Coverage vector

measured 24 of 24 reference resolution

Typed states for the displayed outbound observations.

Source: paper_references, paper_reference_links, observed 2026-08-16T10:15:18.791567Z

measured 26 of 26 standing notices

One-hop event checks from named stored sources.

Source: scholarly_work_events, retraction_status_cache, observed 2026-08-18T06:34:40.430872+00:00

measured 2 of 2 inbound itemization

Pith citing papers itemized under the disclosed page cap.

Source: paper_references, paper_reference_links, observed 2026-08-06T19:59:34.823437Z

measured 0 of 1 external citation measurements

A source-named dated measurement, never combined with another source.

Source: arxiv_reference, observed 2026-05-22T13:46:36.981851Z

Reference resolution

24 of 24 outbound references displayed

verified exact1
verified fuzzy9
unresolved14
parse uncertain0
malformed identifier0
metadata mismatch0

External citation measurements

No source-named external measurement is stored.

Outbound references

Observation 705439f7-48e3-4d30-9431-934624c43323 · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 1

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:19.180524Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation dac22fec-2c42-4163-8cfd-e02230f46f1d · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 2

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:19.165608Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 36906826-716c-47f8-a0d9-18525d5343bd · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 3

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:19.150662Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 471797fd-0572-49e3-a29c-b2382d9cc976 · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 4

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:19.135694Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 4df538ab-3e93-49b6-ba76-96b211f3283f · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 5

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:19.120540Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation ad086bea-009b-4d55-9eee-51e130ee3e43 · outbound

This paper cites Breiman, J.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Breiman, J

Reference 6

Resolution: verified fuzzy; raw_fallback, observed 2026-08-16T10:15:19.106207Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation b69ec622-f7cc-4896-9b02-6712a06faf6d · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 7

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:19.091207Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 095f4515-801e-4731-927b-309a92fa52c5 · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 8

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:19.076049Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 3a5b8385-20a3-4a16-8ef6-5c353a9ad9ae · outbound

This paper cites Escher and N.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Escher and N

Reference 9

Resolution: verified fuzzy; raw_fallback, observed 2026-08-16T10:15:19.061520Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation a253ef79-b298-4228-9245-7fee23a24c0b · outbound

This paper cites Large Language Models for Software Engineering: Survey and Open Problems.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Large Language Models for Software Engineering: Survey and Open Problems

Reference 10

Resolution: unresolved; no resolver link, observed 2026-08-16T10:15:18.726437Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 3077a48f-d187-4ca5-9aa8-7d5550666135 · outbound

This paper cites Hindle, E.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Hindle, E

Reference 11

Resolution: verified fuzzy; raw_fallback, observed 2026-08-16T10:15:19.046403Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 134bf59c-a802-487a-8aa3-2fe118803c59 · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 12

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:19.031457Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 198b359c-4a32-4e84-9495-d8ab196b6179 · outbound

This paper cites StarCoder: may the source be with you!.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models StarCoder: may the source be with you!

Reference 13

Resolution: unresolved; no resolver link, observed 2026-08-16T10:15:18.740207Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation cc67408a-fe4e-49bf-bbd8-e6686743bebd · outbound

This paper cites Enhancement to Training of Bidirectional GAN : An Approach to Demystify Tax Fraud.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Enhancement to Training of Bidirectional GAN : An Approach to Demystify Tax Fraud

Reference 14

Resolution: verified exact; local_arxiv, observed 2026-08-16T10:15:18.834450Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 746e9c1e-3b87-4c8c-8520-36dd34d046b6 · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 15

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:19.016226Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 367dd966-4657-43a3-b877-49cd6e2de472 · outbound

This paper cites Schedule-A.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Schedule-A

Reference 16

Resolution: verified fuzzy; raw_fallback, observed 2026-08-16T10:15:19.000545Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation e2fa4e11-ca60-495b-93cd-50e286f64101 · outbound

This paper cites Srinivas, R.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Srinivas, R

Reference 17

Resolution: verified fuzzy; raw_fallback, observed 2026-08-16T10:15:18.984780Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation ce37b6bc-b3e7-4471-9970-9ae0cb7041f5 · outbound

This paper cites Tizpaz-Niari, V.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Tizpaz-Niari, V

Reference 18

Resolution: verified fuzzy; raw_fallback, observed 2026-08-16T10:15:18.970021Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation eca176de-cbe1-463f-93a5-e025e96a1e3c · outbound

This paper cites Six reasons 90 percent of people will e-file their tax returns.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Six reasons 90 percent of people will e-file their tax returns

Reference 19

Resolution: verified fuzzy; raw_fallback, observed 2026-08-16T10:15:18.953804Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation ab85710e-208d-4241-948a-a77136873ff1 · outbound

This paper cites Direct file, a free online tool for tax filing by the irs.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Direct file, a free online tool for tax filing by the irs

Reference 20

Resolution: verified fuzzy; raw_fallback, observed 2026-08-16T10:15:18.937522Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation de3469dd-a532-403c-81a9-3472c73a3815 · outbound

This paper cites Filing statistics for week ending december 11 2020.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Filing statistics for week ending december 11 2020

Reference 21

Resolution: verified fuzzy; raw_fallback, observed 2026-08-16T10:15:18.922381Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 59da661b-7093-454a-b18b-9072bd43f204 · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 22

Resolution: unresolved; no resolver link, observed 2026-08-16T10:15:18.782188Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.

Observation 260be25b-9934-4ee5-ab9f-91de8557b4df · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 23

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:18.897717Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 42fff795-39b4-4764-97d2-6f90bd412d72 · outbound

This paper cites an unresolved cited work.

Technical Challenges in Maintaining Tax Prep Software with Large Language Models Unresolved cited work

Reference 24

Resolution: unresolved; raw_fallback, observed 2026-08-16T10:15:18.882149Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Pith citing papers

Observation 009eeb41-943f-4449-b88e-5df99029f702 · inbound

A Blueprint for AI-Driven Software Quality: Integrating LLMs with Established Standards cites this paper.

A Blueprint for AI-Driven Software Quality: Integrating LLMs with Established Standards Technical Challenges in Maintaining Tax Prep Software with Large Language Models

Reference 187

Resolution: verified exact; arxiv_id, observed 2026-05-22T13:46:36.984755Z

Source-reported events for the cited work

No event found in the named queried sources as of 2026-08-18T06:34:40.430872+00:00.

Observation 5fba0a66-9ed9-4d88-9f3a-09f79c257450 · inbound

A Technical Survey of Reinforcement Learning Techniques for Large Language Models cites this paper.

A Technical Survey of Reinforcement Learning Techniques for Large Language Models Technical Challenges in Maintaining Tax Prep Software with Large Language Models

Reference 97

Resolution: unresolved; no resolver link, observed 2026-08-06T19:59:34.823437Z

Source-reported events for the cited work

Unavailable: canonical work link unavailable.