tax-position-memo SKILL.md skillA
tax-position-memo from qa-aman/claude-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add qa-aman/claude-skills/tax-position-memo@git:20260307.8c0949aPins git:20260307.8c0949a in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- qa-aman/claude-skills
- Path
skills/by-role/accountant/tax-position-memo/SKILL.md- Versions recorded
- 1
- Latest version
- git:20260307.8c0949a, committed Mar 7, 2026
- Size
- 9,303 bytes
- Repository stars
- 21
- License
- MIT
Write a technical tax position memo that documents a tax filing position with authorities, facts, analysis, and conclusion. Use when a tax professional says "write a tax memo", "document this tax position", "research memo for the partner", "we need to support this deduction", "document the tax treatment", "write up the authority for this position", "technical memo on [tax issue]", "MLTN analysis", "reasonable basis memo", "document the IRC section that supports this", or needs to formally…
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
## Reference Files - `references/authority-hierarchy.md` - Complete federal tax authority hierarchy (IRC through treatises), confidence thresholds (MLTN, substantial authority, reasonable basis), penalty exposure by level, and disclosure form guidance. Read this in Step 3 when compiling authorities and in Step 5 when stating the confidence level and disclosure requirement. ## Overview Based on **"Federal Tax Research"** by Sawyers and Gill - the standard reference for tax research methodology. A tax position memo is the written record that a tax position meets the applicable confidence standard: substantial authority, more-likely-than-not (MLTN), or reasonable basis. If the IRS examines the return, the memo is the evidence that the position was not taken recklessly. The FIRAC structure (Facts, Issue, Rule/Authority, Analysis, Conclusion) is the professional standard for tax memos. The analysis section is the most important: it applies the authority to the specific facts. A memo that cites authority without applying it to the facts is not a tax memo - it is a list of citations. ## Workflow ### Step 1: State the facts …
Read the whole file at its exact version.
How to install
mdr add qa-aman/claude-skills/tax-position-memo@sha256:6fb08eaee41c2f18The line at the top of this page pins the label git:20260307.8c0949a, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_c3xco3nn7xkuf4pv)
2 badge image fetches in 30 days. What the badge shows.
Versions
The registry has recorded 1 version of this file, committed on Mar 7, 2026.
Audit of the latest version
- pass: Frontmatter block present
- pass: Frontmatter declares a name
- pass: Frontmatter declares a description
- pass: Size between 200 bytes and 200 KB (9303 bytes)
- pass: No zero-width or bidi control characters
- pass: No instruction hidden inside an HTML comment
- pass: No link to an exfiltration or paste host
- pass: No credential-shaped string
- pass: No instruction to send local credentials anywhere
- pass: No text hidden with inline styles
- pass: No prompt-injection phrasing
- pass: No curl or wget piped into a shell
- pass: No recursive delete of root, home or parent
- pass: No instruction to read or print local credentials
- pass: No base64 blob over 200 characters
- pass: No link to a raw IP address
- pass: No script tag
Source
qa-aman/claude-skills · 21 stars · license MIT · pushed 2026-10-19 · branch main
API
GET https://markdownregistry.com/api/v1/artifacts/art_c3xco3nn7xkuf4pv GET https://markdownregistry.com/api/v1/resolve?ref=qa-aman/claude-skills/tax-position-memo GET https://markdownregistry.com/api/v1/blob/6fb08eaee41c2f184c568376b8176f8386ecdd7dcdef3787a45d3c0037fe25c6
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.