mlsanityData to 7 Oct 2026

Solving versus Verifying: Catching Contradictions in Tax Reasoning Systems

arXiv 2609.05928 ↗First posted 5 Sep 2026cs.CL cs.AIcited by 0

On the map: LLM reasoning → Reasoning for agents, planning and code

Abstract (arXiv)

Large language models now compute correct tax liabilities on over 90% of well-formed cases in statutory benchmarks, which makes them candidates for the tax-advisory and compliance systems that consume such an answer directly. Real legal inputs, however, are frequently defective: required facts are missing, or stated facts contradict one another. Accuracy on clean benchmarks says nothing about how a model behaves then, and a system that computes straight through a defective input returns a confident number with no sign that anything is wrong. This raises two questions: does a model asked to solve a case abstain when the input is defective, and when it does not, can the same model catch the defect when asked instead to verify the input? We study six recent models on SARA-derived tax cases under missing-fact and contradictory-fact perturbations. The strongest models abstain when a fact is missing but compute through injected contradictions, returning the clean-input answer 63-76% of the time with no signal of the conflict; asked instead to verify the same input, they flag most of those contradictions. We wire that verification call into a simple contradiction gate: one extra call that abstains when the model reports a conflict. Across all six models it recovers most of the missed contradiction abstention at a clean-accuracy cost of at most about 5 percentage points, with no training and no external tooling. High accuracy on well-formed inputs is therefore an incomplete measure of reliability, and the detection the solver misses is cheaply recoverable with a single self-check.

Key facts. No citing papers in the map yet (data through 7 Oct 2026). Placed in Reasoning for agents, planning and code, one of 17 directions in LLM reasoning. Builds on 24 of its 27 references that are in the map. First posted on arXiv 5 Sep 2026.

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24 of 27 references.

Closest ancestors · 4

Same direction, newest first

  1. 2025Language Models and Logic Programs for Trustworthy Tax Reasoning28 Aug
  2. 2025Explainable Rule Application via Structured Prompting: A Neural-Symbolic Approach19 Jun
  3. 2025Towards Robust Legal Reasoning: Harnessing Logical LLMs in Law24 Feb
  4. 2023LegalBench: A Collaboratively Built Benchmark for Measuring Legal Reasoning in Large Language Models20 Aug

Other references · 20

  1. 2023Unifying Large Language Models and Knowledge Graphs: A Roadmapcited by 663
  2. 2024Large Legal Fictions: Profiling Legal Hallucinations in Large Language Modelscited by 144
  3. 2025AbstentionBench: Reasoning LLMs Fail on Unanswerable Questionscited by 129
  4. 2023Can GPT-3 Perform Statutory Reasoning?cited by 71
  5. 2024ConU: Conformal Uncertainty in Large Language Models with Correctness Coverage Guaranteescited by 62
  6. 2020A Dataset for Statutory Reasoning in Tax Law Entailment and Question Answeringcited by 61
  7. 2024WikiContradict: A Benchmark for Evaluating LLMs on Real-World Knowledge Conflicts from Wikipediacited by 43
  8. 2024Benchmarking Hallucination in Large Language Models based on Unanswerable Math Word Problemcited by 42
  9. 2024Logically Consistent Language Models via Neuro-Symbolic Integrationcited by 30
  10. 2025On Verifiable Legal Reasoning: A Multi-Agent Framework with Formalized Knowledge Representationscited by 16
  11. 2023Selective Generation for Controllable Language Modelscited by 15
  12. 2026PLawBench: A Rubric-Based Benchmark for Evaluating LLMs in Real-World Legal Practicecited by 13
8 more
  1. 2026SCOPE: Selective Conformal Optimized Pairwise LLM Judgingcited by 12
  2. 2026RealFin: How Well Do LLMs Reason About Finance When Users Leave Things Unsaid?cited by 9
  3. 2025LegalWiz: A Multi-Agent Generation Framework for Contradiction Detection in Legal Documentscited by 7
  4. 2025TECP: Token-Entropy Conformal Prediction for LLMscited by 5
  5. 2026When Silence Is Golden: Can LLMs Learn to Abstain in Temporal QA and Beyond?cited by 5
  6. 2025GAIus: Combining Genai with Legal Clauses Retrieval for Knowledge-based Assistantcited by 2
  7. 2026LatentRefusal: Latent-Signal Refusal for Unanswerable Text-to-SQL Queriescited by 2
  8. 2026Multi-LLM Adaptive Conformal Inference for Reliable LLM Responsescited by 1

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  4. 2026Know Your Limits : On the Faithfulness of LLMs as Solvers and Autoformalizers in Legal Reasoning
  5. 2026SteuerLLM: Local specialized large language model for German tax law analysis
  6. 2026Reasoning or Rationalization? The Role of Justifications in Masked Diffusion Models for Fact Verification
  7. 2026Are the Financial Reasoning from LLMs Credible? A Real World Test over Long-Horizon Statements
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