TINY ROOM STUDIOS LLC · TAX FUNCTION · A NOTE TO MEMBERS AND STAFF
We built a system that reads our own books and produces a complete partnership return, federal and California, every schedule and every member allocation. Then we tested it against the return our CPA had already filed, rebuilding that return from raw bookkeeping with none of their figures as input.
VERIFIED AGAINST THE FILED RETURN576 OF 583 LINES · TO THE DOLLAR · TAX YEAR 2025
A return used to be something we waited for. Now it is something we run.
We made it rebuild a return that was already filed, from the raw books.
The 2025 partnership return was prepared by our CPA and filed. We took the bookkeeping it came from, handed it to our engine, and told the engine nothing else. No totals, no allocations, no answers. Then we compared its return against theirs, line by line.
576
of 583 lines
MATCHED TO THE DOLLAR
Form 1065, Schedule K, the balance sheet, both reconciliations, Form 568, and 341 individual member-allocation figures.
4
× one dollar
DIFFERED
Four one-dollar rounding differences on a single alternative-minimum-tax box, netting to zero. The per-asset detail behind them was never in the filed package.
3
blank on both
NOT COMPARED
Lines the filed return leaves empty. There was nothing to compare.
Net income per the books came out identical to the filed return, to the dollar. That is the figure every other number hangs from. Had it been off by a penny, nothing downstream would have matched.
What this proves is replication, and it is worth being precise about that. It shows our engine reaches the same return a licensed preparer reached from the same books, which is what makes the current-year draft trustworthy enough to act on. It does not make our engine the authority on whether a position is correct. That still belongs to the CPA who signs the return.
Every Monday morning, unattended.
Nobody starts it. Nobody watches it. It reads the company file, recomputes both returns, checks its own work and rewrites the portal, then tells us only when something broke.
Pulls the live QuickBooks company file, plus the payment processor and the app database as cross-checks.
Recomputes 2025 from raw ledger rows and re-proves the match against what was filed. A drop in that match is treated as a failure.
Recomputes the 2026 return from the year so far: every schedule, every member allocation, the California fee tier.
Confirms the reconciliations foot, the balance sheet balances, and every member allocation sums back to the return total.
Puts all 74 federal and California lines in the order a preparer transcribes them, with all supporting statements.
Runs 5 self-checks every time: the accounting connection is alive, the books are fresh, the proof against the filed 2025 return still holds, the 2026 draft still balances, and the last run finished clean. It also watches the calendar for filing dates and the California fee tier.
Rewrites the encrypted portal, redeploys it, and texts a human only when something needs a person.
Four things, always current.
An actual computed return for the year so far, redrawn each week as the books move. Our 2026 position is on screen in August, months before a filing season.
Every federal and California line in transcription order, with the supporting statements and all member allocations. It is the document a preparer works from.
The engine re-runs the whole comparison on every cycle. If a change to the books or the code broke the match, we would know that week.
It checks its own connection, freshness, arithmetic and deadlines, and sends a message when something needs attention.
Three things a machine should not do, and one it cannot.
Automation is only credible if it says where it stops. Here is where ours stops.
A partnership return is signed under penalty of perjury by a person, and every member’s K-1 is delivered by a person. That is not a step worth removing.
Transmitting to the IRS and the state requires an authorized e-file provider. We are not one, and becoming one would not pay for itself. Our CPA files.
A handful of positions each year are judgment, not arithmetic. What portion of a cost is deductible. How a member admitted mid-year is weighted. The system lists every one of them on the portal with the amount at stake.
The California fee runs on tiers with cliffs at the boundaries. The system flags the approach; a person decides what to do about it.
The numbers themselves live behind a password, and members have it.
This page carries no financial figures on purpose, so it is safe to forward. The portal behind it carries every one: both returns line by line, all 15 member allocations, the reconciliation against the filed return, and the schedule of what gets withdrawn and when.
trctax.gregspero.comMembers: ask Greg for the password. Staff: you do not need the portal to do your job. This page exists so you know the work is being done.