That "nearly" is doing an awful lot of heavy lifting. It doesn't matter if your AI model is 99% or 99.99% accurate. For a tax return it has to be perfect every time or someone is at best getting a fine or at worst going to prison.

This is wildly out of touch with reality, at least in the US. The IRS barely audits anyone anymore, and if you make a mistake and they catch it, they often just correct it and send you a letter. You might pay a little in penalties, but it’s not that big of a deal. And I know literally dozens of small business owners who pretty blatantly dodge taxes in a hundred different ways and none of them have ever gotten so much as a slap on the wrist. And some of them have been audited!