statutory-tax-calculation-cases-models-asked-solve-input-contains CLM-0642
mechanismsingle paperReviewed by AI

On statutory tax calculation cases, models asked to solve an input that contains an injected contradictory fact mostly compute straight through it and return the clean-input answer, while the same model asked only to verify the same input flags most of those contradictions \u2014 so abstention failure here is a task-framing gap, not missing detection ability.

Capability: Saying it does not know

Observed on

Six recent LLMs on 91 SARA-derived US federal income tax cases; contradictions injected into categorical facts (marital/filing status, dependent count); missing-fact perturbations .

Sources

  • Validated by: Across all six models, contradiction abstention rose from 0-43% (solver alone) to 70-83% with the gate, at a clean-accuracy cost of 0-5.1 percentage points; false-flag rate on clean inputs 0-5.5%. Compared against a self-consistency baseline over three solve runs, which flagged only 11-35% of contradictions at a higher false-flag rate.. Measured on 108 contradiction variants and 78 redacted variants from 91 SARA cases, three runs per model, binary numeric-or-null output schema. [truncated]
Reviewed by AI (Claude Opus 5)Last checked: 2026-10-24Evidence activity: not checked yet
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Related claims

Notes

Drafted from the paper by a model and filed unreviewed. Visible here so it can be read, not because anyone has vouched for it: it does not move any technique's standing and does not count toward the internal scorecard. Drafted confidence: medium. Falsifier as drafted: A setup where models asked to verify the same contradicted inputs flag them no more often than they abstain while solving, or where the verification gate fails to raise contradiction abstention without large clean-accuracy loss. Automatic check flagged: figures not in the source: 014.