No Endorsement or Warranty
The Internal Revenue Service (IRS) does not endorse, maintain, or guarantee the accuracy, completeness, or functionality of the code in this repository. The IRS assumes no responsibility or liability for any use of the code by external parties, including individuals, developers, or organizations. This includes—but is not limited to—any tax consequences, computation errors, data loss, or other outcomes resulting from the use or modification of this code.
Use of the code in this repository is at your own risk. Users of this repository are responsible for complying with any open source or third-party licenses.
The Fact Graph is a production-ready knowledge graph for modeling, among other things, the United States Internal Revenue Code and related tax law. It can be used in JavaScript as well as any JVM language (Java, Kotlin, Scala, Clojure, etc.).
See ONBOARDING.md for environment/developer setup.
See the Fact Graph 3.1 ADR for more information about the fact graph and how it has been changed since early 2025 See here for a brief description of changes between the older versions of the Fact Graph and the current v3.1 in this repository
See CONTRIBUTING.md for details.
This repository is updated frequently. Development occurs in a private repository and approved changes to main are pushed to this repository in real-time.
- ScalaTest - the testing framework we use
- scala-xml - the standard implementation of XML (don't be put off by the sparse-seeming API docs, the function definitions have very good examples)
Legal foundations for this work include:
- Source Code Harmonization And Reuse in Information Technology Act" of 2024, Public Law 118 - 187
- OMB Memorandum M-16-21, “Federal Source Code Policy: Achieving Efficiency, Transparency, and Innovation through Reusable and Open Source Software,” August 8, 2016
- Federal Acquisition Regulation (FAR) Part 27 – Patents, Data, and Copyrights
- Digital Government Strategy: “Digital Government: Building a 21st Century Platform to Better Serve the American People,” May 23, 2012
- Federal Information Technology Acquisition Reform Act (FITARA), December 2014 (National Defense Authorization Act for Fiscal Year 2015, Title VIII, Subtitle D)
- E-Government Act of 2002, Public Law 107-347
- Clinger-Cohen Act of 1996, Public Law 104-106
