About Mercor
Mercor partners with leading AI labs and enterprises to train frontier models using human expertise. You will collaborate with top researchers and contribute to improving next-generation AI systems in your domain.
Role Overview
Mercor is seeking experienced Tax Research Experts to support AI training initiatives by creating high-quality, technically rigorous tax-related datasets.
In this role, you will design realistic tax research scenarios and evaluate AI-generated outputs, helping improve how AI systems understand and reason about complex tax concepts.
Key Responsibilities
- Develop complex, real-world tax research questions across domains such as federal, state, and international tax
- Draft structured problem statements reflecting real client or advisory scenarios
- Ensure content reflects current regulations, edge cases, and nuanced interpretations
- Review and refine outputs for technical accuracy and clarity
- Evaluate AI-generated responses for correctness and reasoning quality
- Collaborate with teams to improve dataset quality and coverage
Areas of Focus
- Federal Corporate Tax
- State & Local Tax (SALT)
- Partnership Tax
- Tax Controversy & Procedure
- Transfer Pricing
- Reporting & Disclosure Requirements (e.g., FIN 48, international reporting)
Required Skills & Qualifications
- 3–10+ years of experience in tax research or advisory
- Strong knowledge of:
- Internal Revenue Code (IRC)
- Treasury Regulations
- Case law and IRS guidance
- Experience drafting tax memos or advisory documents
- Ability to translate complex tax issues into structured questions
- Strong attention to detail and technical accuracy
- Excellent written communication skills
Ideal Background
- Tax law firms
- In-house tax teams
- Former IRS or Treasury professionals
Nice to Have
- Experience with AI, data annotation, or evaluation projects
- Familiarity with tax technology or automation tools
Work Details
- Work Type: Fully remote
- Engagement: Independent contractor
- Flexible schedule
Contract & Payment Terms
- Weekly payments via Stripe or Wise
- Projects may be extended or adjusted based on performance and needs
- No access to confidential or proprietary external data required
Additional Notes
- Must be based in the United States
- Unable to support H1-B or STEM OPT candidates
- Opportunity to work at the intersection of tax expertise and AI development