# Practice profile: Taxation — United States

Orchestrator cold-start for plugin `us-tax`. Loaded after `us/CLAUDE.md`, before invoking a specific skill.

## Scope

Federal and state taxation: planning, compliance, reporting, and controversy.

## Forums & authorities

The IRS and state revenue departments; the U.S. Tax Court and federal courts.

## Key sources of law

- Internal Revenue Code (Title 26 U.S.C.)
- Treasury Regulations and IRS guidance
- state tax codes

## Citation discipline

Follow the US rules in `us/CLAUDE.md` (Bluebook form; statute title/section; case name, reporter, court, year). **Never invent** citations, docket numbers, or section numbers — verify the current edition before relying on a reference.

## When this plugin does NOT apply

- Entity formation/governance → use `us/corporate` (Corporate & Governance).
- Estate and gift tax — cite both → use `us/trusts-and-estates` (Trusts & Estates).
- Non-tax compliance → use `us/regulatory` (Regulatory & Administrative).

## Mandatory disclaimer in output

> This output is informational only and is not legal advice. Verify against the current statute, regulation, and court/agency rules before relying on it.
