Insights
Practical writing on the statistics behind unclaimed property and indirect tax examinations: where sampling methodology holds up, where common approaches break down, and what a defensible sample actually requires. Written for examiners, holder counsel, and the practitioners who have to stand behind a number.
What you will find here
Short, technical articles on stratification, allocation, sample sizing, Monetary Unit Sampling, and the forensic review of a sample drawn by someone else. The focus is methodology that survives scrutiny: a clear statement of what a method does, why it is the right one, and where the common shortcut goes wrong.
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