Swanson Reed’s Academic Research

TaxTrex was the result of academic research published in The Tax Adviser into the R&D claim process. It was designed specifically to help CPAs and their clients document the R&D process in line with the requirements of the IRS and recent case law.

Three surveys, completed in real-time, prompt the taxpayer to document the following information:

  • The level of information at the commencement of the project
  • The identification and discovery of new information that is also technological in nature
  • The identification of products, processes, computer software, techniques, formulas or inventions
  • The identification of uncertainty
  • The identification of one or more alternatives intended to eliminate the uncertainty
  • The identification of a process of evaluating the alternatives
  • The relationship between the Qualified Research Activities (QRAs) and Qualified Research Expenses (QREs)

This research was published in a leading tax journal, The Tax Adviser.

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