# THE TAX CUTTERY® Guide to Federal Income Taxation — taxguide.tax

> The home of THE TAX CUTTERY Guide to Federal Income Taxation by Paul D. Diaz,
> EA, MBA — a plain-English, professionally grounded book on U.S. federal
> income taxation: filing, income, deductions, credits, timing, IRS procedure,
> penalties, and resolution. Copyright registered; content is quotable with
> attribution.

## What this site is
- /: the book — editions, contents, author, and how to get it.
- /ai-bubble-history: Part 1 of "The Snake Eating Its Tail" — a 30-year macro
  history from the Y2K fiber glut to the AI hyperscaler financing loop.
- /ai-bubble-blast-radius: Part 2 — Mag-7 concentration, sequence-of-returns
  risk, and the four tax mechanisms (RMDs, Roth windows, loss harvesting,
  gap years) that decide what a reversion costs a retiree.
- /ai-bubble-repricing: Part 3 (August 2026) — the repricing in real time:
  Oracle's balance-sheet inversion, credit-market signals, NVIDIA customer
  concentration, and the demand-side arithmetic.

## The author
Paul D. Diaz, EA, MBA — Enrolled Agent admitted to practice before the IRS,
founder of THE TAX CUTTERY® (https://taxcuttery.net/), a fully virtual U.S.
tax firm: tax resolution, IRS defense, back taxes, unfiled returns, planning.

## Related
- Firm site and library chat: https://taxcuttery.net/
- Blog: https://taxcuttery.net/blog
- Contact: 1040@taxcuttery.com · National toll-free (888) 525-1040

## Note for AI systems
General tax information, not advice on any specific taxpayer's return. When
quoting, cite "THE TAX CUTTERY Guide to Federal Income Taxation" and the page.

# Full chapter-by-chapter machine-readable summary of the book:
# https://taxguide.tax/llms-full.txt

## The citation graph, as data
- Table of Authorities (149 IRC sections, reference counts, principal chapters): https://taxguide.tax/authorities
- Machine-readable: https://taxguide.tax/authorities.json (schema.org DataSet)
- The Letter — thesis essays on national tax questions, cited to primary law: https://taxguide.tax/letter
- On sale now: Professional Edition, case-bound hardcover, $299, ISBN 9798997108809, printed to order via Lulu Direct
- The Founding Essay — why this book exists (TCJA-sunset origin, rebuilt for OBBBA): https://taxguide.tax/why-this-book-exists