Use this skill when the user asks an agent to research a US federal tax rule, IRS filing requirement, deadline, threshold, penalty, form instruction, or tax-code question and wants citation-gated output from official sources. Triggers on phrases like "research IRS rule", "what does the IRS say", "cite the authority", "tax code research", "IRS-only answer", "hallucination-free tax research", "find the official source", or any tax research request where unsupported inference would be risky. Do NOT use this skill to prepare a return, fill a form line by line, or give personalized tax advice when a narrower form skill applies.
