2026 UPDATE: We are reviewing guidance against current IRS publications, forms, and collection standards.

Evidence desk

Research designed to show its work.

This desk will publish original analysis only when the source data, method, limitations, and update history can be shown clearly. We are not filling the page with unsupported statistics while that work is underway.

Primary-source datasets

Research begins with attributable government records, statutes, agency publications, and documented methodology.

Reproducible review

Published findings will identify the period examined, definitions used, exclusions, and material limitations.

Independent interpretation

Commercial relationships do not determine findings, rankings, or the selection of evidence.

Before a study is published

Read the standards that govern source selection, checking, corrections, and any use of automation.