&gt; A <i>recent paper</i> by Mr. Rosen and four other computer scientists [...] demonstrated how an algorithm could detect a certain type of known tax shelter used by partnerships.<p>The bit.ly link to the paper in the article is broken. The actual PDF can be found here - <a href="http:&#x2F;&#x2F;taxprof.typepad.com&#x2F;files&#x2F;taxpaper.pdf" rel="nofollow">http:&#x2F;&#x2F;taxprof.typepad.com&#x2F;files&#x2F;taxpaper.pdf</a>