AI Hallucination ResearchRegulatorsMajor advanced economiesUSIRS › PUB-15-CIRCULAR-E-2026

Publication 15 (Circular E) — Employer's Tax Guide for Use in 2026

Internal Revenue Service (IRS) · published 2025-12-01
Research Pending Awaiting research outcome
AI Failures: Hallucination and Blind Spots Shape
(0 Response Hallucination + 0 Citation Hallucination + 0 Blind Spots = 0 Failure Mode Findings)

Citation Hallucination Modes (0 failures)

Fabricated 0
Pretextual 0
Contradictory 0

AI Blind Spots (0 failures)

Web Retrieval 0
Training Knowledge 0
Hover any mode chip for definition · methodology

Hallucination findings

No published hallucination findings yet for this regulation. Research is queued or in progress.

AI Blind Spots

No AI Blind Spots documented for this regulation yet.
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