Law And Order: Tax Law Autoformalization
cs.AI
Submitted: 2026-10-02
Updated: 2026-10-02
License: http://creativecommons.org/licenses/by/4.0/
The gist: Legal systems are increasingly implemented through software, yet scalable methods for translating legal texts into accurate symbolic representations remain underdeveloped.
Abstract
Legal systems are increasingly implemented through software, yet scalable methods for translating legal texts into accurate symbolic representations remain underdeveloped. We study this problem through tax law, where forms and filing instructions define large computational structures involving arithmetic, branching, recursion, and tabular reasoning. We propose Law&Order, a neuro-symbolic framework for automatically formalizing tax forms and instructions into executable symbolic programs. Our approach establishes two forms of correspondence between law and logic: structural correspondence, which aligns legal and symbolic components such as cells and schedules, and denotational correspondence, which requires symbolic components to implement the computations specified by their legal counterparts. We combine large language model synthesis with cell-level verification and iterative localized error repair using human-written OpenTaxSolver tax returns. We then evaluate the resulting formalizations on independently authored, held-out TaxCalcBench returns, that are never exposed during generation or repair. Although the most advanced LLM achieves only 66% accuracy, Law&Order achieves 100% cell-level and form-level accuracy on 51 held-out returns, demonstrating the effectiveness of combining LLM-based synthesis with symbolic verification for scalable and verifiable large-scale legal autoformalization compared with using an LLM alone.
Sources
- ProofNet: Autoformalizing and Formally Proving Undergraduate-Level Mathematics
- TaxCalcBench: Evaluating Frontier Models on the Tax Calculation Task
- DeonticBench: A Benchmark for Reasoning over Rules
- CUTECat: Concolic Execution for Computational Law
- A Survey on Deep Learning for Theorem Proving
- Catala: A Programming Language for the Law
- Autoformalizing Euclidean Geometry
- Aria: An Agent For Retrieval and Iterative Auto-Formalization via Dependency Graph
- Autoformalization in the Era of Large Language Models: A Survey
- Autoformalization with Large Language Models
Related papers
- MAVEN-T: Reinforced Heterogeneous Distillation for Real-Time Multi-Agent Trajectory Prediction
- Model Discovery Agent: LLM-assisted Bayesian experiment design for data-efficient discovery of mechanistic world models
- Agents' Last Exam
- The Clinician's Veto: Navigating Trust, Liability, and Uncertainty in Autonomous AI Prescribing
- MindHelper: Closed-Loop Embodied Mental-State Reasoning for Precision Intervention
- Incumbent Advantage: Brand Bias and Cognitive Manipulation Dynamics in LLM Recommendation Systems