A notebook with a purpose.
Making the reasoning behind U.S. tax law easier to explore, question, and understand.

Author-supplied AI-assisted portrait.
Sergey Syso
Enrolled Agent · Master of Science in Taxation candidateSyso.tax is my independent educational publication: a place to organize tax concepts, connect explanations to authorities, and make complicated mechanics easier to inspect.
My academic interests include partnership taxation, federal tax procedure, and the relationship between federal and California tax rules. The site brings together short study notes, numerical illustrations, and a carefully labeled reference library.
This is a personal, noncommercial resource. It is not a university publication, government service, or offer of tax preparation, representation, or individualized legal or tax advice.
How the publication uses sourcesAcademic correspondence
sergey@syso.taxFor corrections, research suggestions, educational feedback, and academic discussion only. Please do not send tax returns, SSNs, ITINs, account details, documents, or other confidential information. No professional engagement is created by correspondence.