Tax Research & Editorial Team
How LevyIO audits statutory tax brackets, phaseouts, and withholding tables across federal and state jurisdictions.

Ines Calloway
Founder & Lead Tax Policy Researcher
Ines Calloway leads statutory tax modeling and legislative tracking at LevyIO. Before launching LevyIO, Ines worked in state-and-local tax (SALT) compliance modeling and payroll systems engineering, translating Internal Revenue Code inflation adjustments, FICA wage-base mechanics, and multi-state reciprocity rules into deterministic calculation engines.
Most free tax calculators online either stop at rough federal marginal brackets—ignoring standard vs. itemized thresholds, NIIT 3.8% surtaxes, and local municipal taxes—or exist purely as lead funnels for commercial tax-prep software. Ines created LevyIO to publish verifiable, line-by-line tax computations backed directly by IRS Revenue Procedures (such as Rev. Proc. 2025-32), Public Law 119-21 statutory updates, and all 50 state Departments of Revenue.
- Statutory sources: IRS Revenue Procedures, IRS Pub. 15-T / 505 / 1494, and 50 state DOR tax tables
- Verification method: Automated regression test suites verified against official Form 1040, Schedule SE, and Form 8995 worksheets
- Legislative cadence: Updated within 24 hours of IRS annual inflation releases and enacted state rate changes
- Contact: editor@levyio.com
Tax Modeling & Editorial Standards
Every tax calculator and statutory guide on LevyIO is governed by four verification rules:
- Primary statutory citation. Every bracket, standard deduction, credit phaseout, and contribution cap cites the governing IRS Revenue Procedure, Internal Revenue Code section, or state Department of Revenue bulletin.
- Marginal vs. effective precision. Calculators separate statutory marginal bracket rates from true effective tax rates across federal income tax, FICA/SECA payroll taxes, and state/local levies.
- Worksheet-level test coverage. Calculation engines are tested against published IRS Publication 17, Publication 505, and Publication 1494 worked examples to the dollar.
- Strict non-representation boundary. LevyIO provides mathematical tax modeling and statutory reference data—never individualized tax return preparation or legal representation.
Professional Disclaimer
LevyIO is not a certified public accounting (CPA) firm or law practice. Ines Calloway does not act as a licensed CPA, Enrolled Agent, or tax attorney for site visitors. For binding tax filing decisions or representation before the IRS, consult a credentialed practitioner via the IRS Directory of Federal Tax Return Preparers.
Corrections Policy
If you identify an outdated state bracket, local surcharge, or statutory threshold, email editor@levyio.com. Confirmed legislative or mathematical updates are deployed within 48 hours and timestamped on the affected page.
Independence
LevyIO does not sell taxpayer contact data or accept affiliate commissions from commercial tax-preparation software. Site operations are funded exclusively through contextual display advertising.