{"id":"https://openalex.org/W4410492021","doi":"https://doi.org/10.1109/access.2025.3571502","title":"LLaMA-UTP: Knowledge-Guided Expert Mixture for Analyzing Uncertain Tax Positions","display_name":"LLaMA-UTP: Knowledge-Guided Expert Mixture for Analyzing Uncertain Tax Positions","publication_year":2025,"publication_date":"2025-01-01","ids":{"openalex":"https://openalex.org/W4410492021","doi":"https://doi.org/10.1109/access.2025.3571502"},"language":"en","primary_location":{"id":"doi:10.1109/access.2025.3571502","is_oa":true,"landing_page_url":"https://doi.org/10.1109/access.2025.3571502","pdf_url":null,"source":{"id":"https://openalex.org/S2485537415","display_name":"IEEE Access","issn_l":"2169-3536","issn":["2169-3536"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Access","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.1109/access.2025.3571502","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083893200","display_name":"Yutong Tan","orcid":null},"institutions":[{"id":"https://openalex.org/I47251452","display_name":"Wake Forest University","ror":"https://ror.org/0207ad724","country_code":"US","type":"education","lineage":["https://openalex.org/I47251452"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Yutong Tan","raw_affiliation_strings":["School of Business, Wake Forest University, Winston-Salem, NC, USA","Wake Forest University, Winston-Salem, NC, USA"],"raw_orcid":"https://orcid.org/0009-0006-4535-4736","affiliations":[{"raw_affiliation_string":"School of Business, Wake Forest University, Winston-Salem, NC, USA","institution_ids":["https://openalex.org/I47251452"]},{"raw_affiliation_string":"Wake Forest University, Winston-Salem, NC, USA","institution_ids":["https://openalex.org/I47251452"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100522548","display_name":"Bi Wu","orcid":"https://orcid.org/0009-0002-4503-8259"},"institutions":[{"id":"https://openalex.org/I161318765","display_name":"University of California, Los Angeles","ror":"https://ror.org/046rm7j60","country_code":"US","type":"education","lineage":["https://openalex.org/I161318765"]},{"id":"https://openalex.org/I68812265","display_name":"Anderson University - South Carolina","ror":"https://ror.org/01gmrmd93","country_code":"US","type":"education","lineage":["https://openalex.org/I68812265"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Bi Wu","raw_affiliation_strings":["Anderson School of Management, University of California, Los Angeles, CA, USA","University of California, Los Angeles, CA, USA"],"raw_orcid":"https://orcid.org/0009-0002-4503-8259","affiliations":[{"raw_affiliation_string":"Anderson School of Management, University of California, Los Angeles, CA, USA","institution_ids":["https://openalex.org/I68812265","https://openalex.org/I161318765"]},{"raw_affiliation_string":"University of California, Los Angeles, CA, USA","institution_ids":["https://openalex.org/I161318765"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Jialei Cao","orcid":"https://orcid.org/0009-0001-9451-7494"},"institutions":[{"id":"https://openalex.org/I79576946","display_name":"University of Pennsylvania","ror":"https://ror.org/00b30xv10","country_code":"US","type":"education","lineage":["https://openalex.org/I79576946"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jialei Cao","raw_affiliation_strings":["Department of Computer and Information Science, University of Pennsylvania, Philadelphia, PA, USA","University of Pennsylvania, Philadelphia, PA, USA"],"raw_orcid":"https://orcid.org/0009-0001-9451-7494","affiliations":[{"raw_affiliation_string":"Department of Computer and Information Science, University of Pennsylvania, Philadelphia, PA, USA","institution_ids":["https://openalex.org/I79576946"]},{"raw_affiliation_string":"University of Pennsylvania, Philadelphia, PA, USA","institution_ids":["https://openalex.org/I79576946"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006698304","display_name":"Bingying Jiang","orcid":"https://orcid.org/0000-0002-9018-9163"},"institutions":[{"id":"https://openalex.org/I135310074","display_name":"University of Wisconsin\u2013Madison","ror":"https://ror.org/01y2jtd41","country_code":"US","type":"education","lineage":["https://openalex.org/I135310074"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Bingying Jiang","raw_affiliation_strings":["School of Business, University of Wisconsin-Madison, Madison, WI, USA","University of Wisconsin&#x2013;Madison, Madison, WI, USA"],"raw_orcid":"https://orcid.org/0009-0007-8678-1598","affiliations":[{"raw_affiliation_string":"School of Business, University of Wisconsin-Madison, Madison, WI, USA","institution_ids":["https://openalex.org/I135310074"]},{"raw_affiliation_string":"University of Wisconsin&#x2013;Madison, Madison, WI, USA","institution_ids":["https://openalex.org/I135310074"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5083893200"],"corresponding_institution_ids":["https://openalex.org/I47251452"],"apc_list":{"value":1850,"currency":"USD","value_usd":1850},"apc_paid":{"value":1850,"currency":"USD","value_usd":1850},"fwci":10.365,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.98592957,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":99},"biblio":{"volume":"13","issue":null,"first_page":"90637","last_page":"90650"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11344","display_name":"Traffic Prediction and Management Techniques","score":0.859000027179718,"subfield":{"id":"https://openalex.org/subfields/2215","display_name":"Building and Construction"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T11344","display_name":"Traffic Prediction and Management Techniques","score":0.859000027179718,"subfield":{"id":"https://openalex.org/subfields/2215","display_name":"Building and Construction"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11918","display_name":"Forecasting Techniques and Applications","score":0.7523000240325928,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10698","display_name":"Transportation Planning and Optimization","score":0.7110999822616577,"subfield":{"id":"https://openalex.org/subfields/3313","display_name":"Transportation"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5857811570167542}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5857811570167542}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1109/access.2025.3571502","is_oa":true,"landing_page_url":"https://doi.org/10.1109/access.2025.3571502","pdf_url":null,"source":{"id":"https://openalex.org/S2485537415","display_name":"IEEE Access","issn_l":"2169-3536","issn":["2169-3536"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Access","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:20c81d367e874ecd8a14007a22c90310","is_oa":true,"landing_page_url":"https://doaj.org/article/20c81d367e874ecd8a14007a22c90310","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"IEEE Access, Vol 13, Pp 90637-90650 (2025)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1109/access.2025.3571502","is_oa":true,"landing_page_url":"https://doi.org/10.1109/access.2025.3571502","pdf_url":null,"source":{"id":"https://openalex.org/S2485537415","display_name":"IEEE Access","issn_l":"2169-3536","issn":["2169-3536"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310319808","host_organization_name":"Institute of Electrical and Electronics Engineers","host_organization_lineage":["https://openalex.org/P4310319808"],"host_organization_lineage_names":["Institute of Electrical and Electronics Engineers"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IEEE Access","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":36,"referenced_works":["https://openalex.org/W1530126051","https://openalex.org/W1546425147","https://openalex.org/W2532132246","https://openalex.org/W2625464253","https://openalex.org/W2963656255","https://openalex.org/W2998702515","https://openalex.org/W2998733856","https://openalex.org/W3034707327","https://openalex.org/W3086560451","https://openalex.org/W3099700870","https://openalex.org/W3099950029","https://openalex.org/W3104119469","https://openalex.org/W3121368557","https://openalex.org/W3122334902","https://openalex.org/W3126036353","https://openalex.org/W3155807546","https://openalex.org/W3202026671","https://openalex.org/W3213215942","https://openalex.org/W4213191780","https://openalex.org/W4252076394","https://openalex.org/W4366178713","https://openalex.org/W4385570484","https://openalex.org/W4385574232","https://openalex.org/W4391235364","https://openalex.org/W4407880935","https://openalex.org/W6732520560","https://openalex.org/W6738605937","https://openalex.org/W6768469016","https://openalex.org/W6777615688","https://openalex.org/W6778883912","https://openalex.org/W6788811087","https://openalex.org/W6796581206","https://openalex.org/W6847062943","https://openalex.org/W6854866820","https://openalex.org/W6857420988","https://openalex.org/W6910468191"],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W2899084033","https://openalex.org/W2748952813","https://openalex.org/W2390279801","https://openalex.org/W4391913857","https://openalex.org/W2358668433","https://openalex.org/W4396701345","https://openalex.org/W2376932109","https://openalex.org/W2001405890","https://openalex.org/W4396696052"],"abstract_inverted_index":{"This":[0,167],"paper":[1],"introduces":[2],"LLaMA-UTP,":[3],"a":[4,57,64,87],"novel":[5],"framework":[6],"for":[7,81,199],"classifying":[8,109],"and":[9,44,86,120,131,165,176],"interpreting":[10,33],"uncertain":[11],"tax":[12,76,83,88,138,177],"positions":[13],"(UTPs)":[14],"in":[15,74,108,189],"technology":[16],"companies.":[17],"Tax":[18],"professionals":[19,139],"face":[20],"significant":[21,170],"challenges":[22,55],"when":[23],"analyzing":[24],"UTPs:":[25],"navigating":[26],"vast":[27],"bodies":[28],"of":[29],"intricate":[30],"legal":[31,50,201],"text,":[32],"highly":[34,145,190],"technical":[35],"domain-specific":[36],"language,":[37],"maintaining":[38,195],"accurate":[39],"citations":[40],"to":[41,71,162,172],"authoritative":[42],"sources,":[43],"producing":[45],"justifications":[46],"that":[47,92,103,156],"comply":[48],"with":[49,56,127,147],"standards.":[51],"We":[52],"address":[53],"these":[54],"knowledge-guided":[58],"expert":[59,79,148,183],"mixture":[60],"system":[61,124],"built":[62],"upon":[63],"domain-adapted":[65],"LLaMA":[66],"architecture":[67],"incorporating":[68],"retrieval-augmented":[69],"generation":[70],"ground":[72],"analysis":[73,179],"relevant":[75],"authorities,":[77],"specialized":[78,191],"subnetworks":[80],"different":[82],"knowledge":[84,90],"domains,":[85],"citation":[89,129],"graph":[91],"enhances":[93],"interpretability":[94],"through":[95],"structured":[96],"reasoning":[97,149],"paths.":[98],"Our":[99],"comprehensive":[100],"evaluation":[101],"demonstrates":[102],"LLaMA-UTP":[104],"achieves":[105],"90.5%":[106],"accuracy":[107,130,164],"UTP":[110],"risk":[111],"levels,":[112],"significantly":[113],"outperforming":[114],"baseline":[115],"models":[116],"including":[117],"LegalBERT":[118],"(82.0%)":[119],"GPT-3.5":[121],"(78.4%).":[122],"The":[123],"generates":[125],"explanations":[126],"93%":[128],"zero":[132],"hallucinated":[133],"references,":[134],"as":[135,144],"validated":[136],"by":[137,180],"who":[140],"rated":[141],"its":[142],"outputs":[143],"aligned":[146],"(4.2/5).":[150],"Through":[151],"ablation":[152],"studies,":[153],"we":[154],"demonstrate":[155],"each":[157],"architectural":[158],"component":[159],"contributes":[160],"measurably":[161],"both":[163,173],"interpretability.":[166],"work":[168],"makes":[169],"contributions":[171],"AI/ML":[174],"methodology":[175],"law":[178],"showcasing":[181],"howknowledge-guided":[182],"mixtures":[184],"can":[185],"enhance":[186],"model":[187],"performance":[188],"professional":[192],"domains":[193],"while":[194],"the":[196],"explainability":[197],"necessary":[198],"high-stakes":[200],"applications.":[202]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":9}],"updated_date":"2026-05-24T08:33:08.758527","created_date":"2025-10-10T00:00:00"}
