Tax Optimizer

2025

Risk & Compliance

This platform promotes lawful compliance-only strategies. Illegal evasion, fraud, and money laundering are strictly prohibited.

Economic substance & business purpose

Transactions must meaningfully change economic position and have substantial non-tax purpose.

Substantiation

Maintain contemporaneous records: invoices, certifications, engineering studies, appraisals, elections, seller reports.

Related-party & anti-abuse

Watch for a7a7282, 267, 707, 482, 469 attribution; FEOC rules; transferability anti-abuse.

Statute of limitations

Generally 3 years; 6 years for substantial omission; no limit for fraud; keep energy credit docs beyond placed-in-service recapture period.