deciqAI Tax Prep — Season Throughput (Theory of Constraints)
Industry front door for theory-of-constraints. Adds domain triggers, example, packs only. Parent Process unchanged. Guidance, not professional advice. No legal, tax, financial or regulatory advice; verify anything jurisdiction- or rate-dependent against current authority. The professional who acts owns the decision.
Activate when: returns are piling up before a deadline; reviewer/preparer is the bottleneck; "we can't get through them all," "clients waiting on missing docs," planning staffing for Jan–Apr. Do NOT activate when: off-season, low volume; the issue is a single stuck return (use debugging, not capacity theory).
Why this variant
The parent theory-of-constraints finds the one step that caps total output and subordinates everything to it. In a tax practice the constraint is almost never "preparation" — it's usually the reviewer or client missing-documents. Optimizing anything else is wasted motion during season.
Domain inputs → parent's Process
Pipeline stages: intake → doc-complete → prep → review → e-file.
- Measure WIP at each stage; the stage with the growing queue = constraint.
- Exploit: protect reviewer time (no admin), pre-triage returns so review is fast.
- Subordinate: preparers pace to reviewer capacity, not their own.
- Elevate: add reviewer capacity / async review / raise complexity threshold for partner review.
Worked example
80 returns in "prep-done," 6 cl2ear/day through review → 13-day backlog vs 5 days to deadline. → Constraint = review. Exploit: batch simple returns for a fast lane; move partner off prep entirely. Missing-docs is the upstream feeder — a chaser (see onboarding/data-room agents) protects the constraint from starving.
Packs
- Solo: one fast-lane vs deep-lane split; cap daily complex intake.
- Firm: reviewer-protected calendar; WIP board; extension-triage rule when backlog > days-remaining.
Red flags
- Preparers "busy" but review queue growing = optimizing the non-constraint.
- Missing-docs starving the constraint (idle reviewer waiting on clients).
Verification
- Constraint stage identified by queue growth, not opinion
- Non-constraint work subordinated to it
- Extension policy triggered when backlog > remaining days
- Upstream doc-chaser keeps constraint fed
Part of deciqAI Knowledge Skills. Core method: theory-of-constraints.
Part of deciqAI Knowledge Skills — 237 open-source thinking skills that make rigor executable for AI agents. The same skills power every deciqAI agent, which runs them autonomously to operate your company. See it run → https://www.deciqai.com/s/tax-season-throughput-constraints · Built by deciqAI · github.com/deciqAI · Contributions welcome.
Agents: latest version & machine-readable metadata → https://www.deciqai.com/s/tax-season-throughput-constraints.json