M&A Tax Specialist at Mercor

M&A Tax Specialist | $80–120/hr | Remote Worldwide

Mercor is hiring experienced M&A Tax Specialists on behalf of a cutting-edge AI research lab building advanced financial and legal reasoning systems. This unique role focuses on training, evaluating, and refining AI systems using real-world M&A tax expertise to develop models capable of understanding complex transaction tax structuring, tax due diligence, and cross-border deal implications.

The ideal candidate brings hands-on experience in transaction tax advisory from Big 4, law firms, private equity, or corporate tax teams and can translate complex tax structuring logic into structured, high-quality feedback for AI model improvement.

Key Responsibilities

• Review and annotate AI-generated outputs related to transaction tax structuring and M&A tax analysis
• Evaluate model reasoning on asset vs. stock acquisitions and tax-efficient deal structuring
• Validate application of IRC provisions (e.g., §368 reorganizations, §338(h)(10), §336(e), §1060 allocation)
• Assess tax due diligence findings, including NOL limitations, tax attribute carryforwards, and exposure identification
• Provide expert feedback on purchase price allocation and after-tax modeling assumptions
• Evaluate cross-border structuring logic (withholding tax, CFC/GILTI considerations, transfer pricing exposure)
• Identify technical misinterpretations, compliance risks, or flawed structuring logic
• Collaborate with research teams to improve model performance in transaction tax workflows

Requirements

• 4+ years of experience in M&A tax / transaction tax advisory (Big 4, law firm, private equity, or corporate tax)
• Strong technical knowledge of corporate tax provisions under the Internal Revenue Code
• Experience supporting tax due diligence and transaction structuring
• Familiarity with tax attribute analysis, purchase price allocation, and post-transaction integration tax issues
• Strong analytical writing skills and ability to provide structured technical feedback
• CPA, JD (Tax), or equivalent experience preferred

Preferred Qualifications

• Experience in cross-border M&A tax structuring
• Exposure to private equity transaction environments
• Background reviewing complex tax memoranda
• Experience mentoring junior tax professionals or reviewing structuring analyses

Engagement Details

• Project-based or part-time engagement (10–20 hours per week)
• Competitive hourly compensation based on experience
• Opportunity to contribute to frontier AI systems in financial and tax intelligence