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Fact Graph

What is the Fact Graph?

The Fact Graph is a production-ready knowledge graph for modeling, among other things, the United States Internal Revenue Code and related tax law forked from the IRS. It can be used in JavaScript as well as any JVM language (Java, Kotlin, Scala, Clojure, etc.).

Onboarding and Set Up

See ONBOARDING.md for environment/developer setup.

See the Fact Graph 3.1 ADR for more information about the fact graph and how it has been changed since early 2025 See here for a brief description of changes between the older versions of the Fact Graph and the current v3.1 in this repository

Contributing

See CONTRIBUTING.md for details.

Repository Update Frequency

This repository is updated frequently. Development occurs in a private repository and approved changes to main are pushed to this repository in real-time.

Useful documentation

  • ScalaTest - the testing framework we use
  • scala-xml - the standard implementation of XML (don't be put off by the sparse-seeming API docs, the function definitions have very good examples)

Authorities

Legal foundations for this work include:

  • Source Code Harmonization And Reuse in Information Technology Act" of 2024, Public Law 118 - 187
  • OMB Memorandum M-16-21, “Federal Source Code Policy: Achieving Efficiency, Transparency, and Innovation through Reusable and Open Source Software,” August 8, 2016
  • Federal Acquisition Regulation (FAR) Part 27 – Patents, Data, and Copyrights
  • Digital Government Strategy: “Digital Government: Building a 21st Century Platform to Better Serve the American People,” May 23, 2012
  • Federal Information Technology Acquisition Reform Act (FITARA), December 2014 (National Defense Authorization Act for Fiscal Year 2015, Title VIII, Subtitle D)
  • E-Government Act of 2002, Public Law 107-347
  • Clinger-Cohen Act of 1996, Public Law 104-106

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  • Scala 99.9%
  • Makefile 0.1%