What happens to what you send

• Masked first. Before anything leaves Ledgervera, SSNs and ITINs, EINs, bank and account numbers, email addresses, personal phone numbers, dates of birth, street addresses and the names you list are replaced with placeholders such as [SSN-1]. Use Preview what's sent to see exactly what the AIs will see.
• Three AI providers. The masked text, and any photos, go to Anthropic (Claude), OpenAI (ChatGPT) and Google (Gemini) through their paid business APIs, which don't use it to train their models. Each provider keeps requests only briefly for abuse monitoring under its own terms.
• Photos aren't stored and can't be masked automatically. Cover private details with the Cover tool before sending.
• Citations are looked up on public official sites (Cornell's Legal Information Institute for the U.S. Code and Treasury regulations, IRS.gov, the Utah Legislature). Only the citation is sent to those sites, never your text.
• Saved checks (masked) are kept in your account for 90 days, then deleted automatically. Your firm admin can open checks saved by people in the firm. PODNalious staff don't open checks.
• Share links let anyone with the link read that one check until you turn the link off.

Your responsibilities

• Don't paste client names, SSNs or other identifying details, and cover them in photos. If you can't remove a client's identity, get the client's written consent first (IRC §7216) or don't use the information here.
• Keep your password private. Each person in a firm gets their own login.

Not tax or legal advice

Ledgervera is a review aid for professionals. It is not tax, legal or accounting advice, and AI systems can be wrong. Scores are the reviewers' estimates, citation statuses describe what the official sites show, and calculated deadlines must be compared with the notice itself. You remain responsible for the advice you give your clients.

Questions

Email Steve about your account, your data, or these terms, or to ask us to delete your data.

Ledgervera, by PODNalious Technologies LLC (Utah).

An AI answer can sound confident and still be wrong, especially on thresholds, effective dates and code sections. Ledgervera has three AIs from three different companies check it independently, then looks up every citation on the official site.

Three ways to use it

• Check an answer. Paste a question and the answer ChatGPT (or anyone) gave. Every claim is marked supported, disputed, wrong, outdated or unverifiable, and you get a corrected answer.
• Ask a question. Ledgervera writes the answer and checks it before you see it.
• Explain a notice. A photo or PDF of an IRS or Utah notice becomes a plain-English explanation, the response deadline and an outline of the reply.

How thorough?

• Quick Check: two reviewers, a fast second opinion.
• Deep Check: three reviewers, and the corrected answer is checked again by a fresh reviewer.
• Full Reach: every AI writes its own answer, each is reviewed by the others, and the best is combined and checked again.

Tax knowledge built into the core

• Tax-trained reviewers. Checks are reviewed as an enrolled agent and CPA would, with separate expertise for tax, payroll, bookkeeping, financial statements and IRS or Utah notices, focused on federal and Utah rules.
• The right tax year. Every AI applies the tax year and jurisdiction you choose. A claim that was right for an earlier year or before a law change is marked outdated.
• Citation rules. Ledgervera recognizes IRC sections, Treasury regulations, IRS publications, revenue procedures and rulings, IRS notices and Utah Code, and looks each one up on its official site.
• Notice deadline rules. Notice of deficiency 90 days (150 abroad), Collection Due Process hearing 30 days (CP90, LT11, Letter 1058, CP92), math-error changes 60 days, Trust Fund Recovery Penalty 60 days, Appeals letters (525, 950) 30 days, CP14 balance 21 days (10 business days at $100,000 or more), Utah deficiency 30 days, moved past weekends and federal holidays (IRC §7503). A date printed on the notice is used when there is one.
• Tax identifiers masked. SSNs and ITINs (including XXX-XX-1234), EINs, routing and account numbers are masked before sending; IRS toll-free numbers, form numbers and code sections are kept.

Ledgervera doesn't hold its own copy of the tax code. It combines what the AIs know with these built-in rules and live lookups on the official sites.

Citations, checked against the source

• Verified: the official text was found and supports the statement.
• Exists, topic matches: the publication, ruling or Utah section exists and is on topic; confirm the specific point.
• Doesn't support the claim / Repealed / Not found: fix these before relying on the answer.
• Couldn't check: the site couldn't be reached or doesn't cover it; confirm by hand.

Whether a citation exists is decided by Ledgervera from the official site. Whether the text supports the statement is judged by an AI reading that text, and the report says so.

Which AIs

Currently Claude (Anthropic), ChatGPT (OpenAI) and Gemini (Google). Ledgervera is independent and isn't endorsed by those companies.

Scores are the reviewers' estimates, not guarantees. Ledgervera is a review aid, not tax, legal or accounting advice.

Ledgervera is built on PODNalious Technologies' adaptive multi-model orchestration (patent pending), the engine behind Octavera.