MuseLab
Independent AI evaluation

Sign off on AI without fear.

Legal, tax, labor, accounting, and every field that can't afford mistakes. MuseLab measures how much AI can safely take on, including in your own workflows.

The measurement gap

AI adoption has no yardstick.

Vendors grade themselves

Vendors cite generic public benchmarks to claim their model is the best.

AI hallucinations are common in high-stakes work, and even professionals miss them.

73×

AI hallucination cases in legal proceedings grew from 16 in 2023 to 1,163 in 2026 alone (through September). Legal professionals were involved in 40.2% of 2026 cases, and courts have imposed $1.85M in monetary penalties to date.

Source: Damien Charlotin, AI Hallucination Cases database

AI-fabricated citations have been found in work by Deloitte, EY and Sullivan & Cromwell.

Source: Financial Times [1], [2], [3]

Benchmarks

Preliminary results.

01

US federal tax law: test frontier AI models' knowledge and reasoning ability in professional work

Datasets are written by Jigar Limbachiya (IRS Enrolled Agent) and reviewed by Lauren Twitchell (former IRS Revenue Agent & Enrolled Agent).

Correctness

Share of answers graded correct against the expert's golden answer. ± is the spread across three grading passes.

Self-consistency

How consistently a model gives the same answer when asked the same question again

  • Claude Fable 5.1

    Correctness

    86.7%±5.4

    Self-consistency

    83%

  • ChatGPT (GPT-6 Astra Pro)

    Correctness

    80.0%±3.1

    Self-consistency

    100%

  • Grok 4.6

    Correctness

    73.3%±3.1

    Self-consistency

    50%

  • Gemini 3.1 Pro (preview)

    Correctness

    66.7%±12.6

    Self-consistency

    100%

  • MuseSpark 1.3

    Correctness

    60.0%±3.1

    Self-consistency

    83%

Even the top model contradicts itself

A graduate student receives a $12,000 tuition reduction, a Pell Grant, $8,000 for teaching, and a $10,000 room-and-board scholarship. How much is taxable?

  • Claude Fable 5.1, first answer: $18,000 taxable. Asked twice more: $10,000, $10,000.
  • Correct answer, verified by a former IRS Revenue Agent: $10,000.
  • Across five frontier models, only 7 of 15 answers were correct.

Retrieved vs cited

Of the sources each model retrieved, the share it cited in its answer, by source type.

ModelAdoptionirs.govOther .govNon-official
Gemini 3.1 Pro (preview)70% (126/180)100%19%52%
Claude Fable 5.175% (135/180)100%41%56%
ChatGPT (GPT-6 Astra Pro)63% (114/180)100%33%27%
MuseSpark 1.381% (145/180)100%41%72%
Grok 4.667% (120/180)100%30%38%

Adoption: share of retrieved sources cited in the answer.

Cost & latency

ModelAvg cost / answerAvg latencyAvg output tokens
MuseSpark 1.3$0.027532.6s4,639
Grok 4.6$0.037874.8s4,283
Gemini 3.1 Pro (preview)$0.053226.0s3,346
ChatGPT (GPT-6 Astra Pro)$0.276126.2s2,268
Claude Fable 5.1$0.332665.9s4,972
02

Primality test: When AI can't say 'I don't know'

Ten models were asked whether 6- to 14-digit numbers are prime, and to name the smallest factor if not. The answer can be checked exactly, so there is no room for interpretation. We ran it twice: once requiring an answer, once allowing 'UNKNOWN'.

Why it matters for professional work: testing a large number for primality takes multi-step reasoning and exact calculation, as tax and accounting work do. Because every answer can be checked, it shows whether a model works the problem out or makes something up.

Numbers are grouped into five digit bands: D1 (6 digits), D2 (8 digits), D3 (10 digits), D4 (12 digits) and D5 (14 digits).

Allowed to say UNKNOWN

accurate when they answered
92.5%accurate when they answered
fabricated
6.1%fabricated
of questions declined
64.4%of questions declined

Required to answer

accurate
74.7%accurate
of claimed factors were fabricated
16.7%of claimed factors were fabricated

Accuracy, required to answer

  • GLM 5.3 Flashx88.2%(15/17)
  • Grok 4.785.7%(12/14)
  • Fugu Max78.9%(15/19)
  • GPT-6 Sol Pro75.0%(15/20)
  • DeepSeek V4.1 Flash75.0%(9/12)
  • MuseSpark 1.373.7%(14/19)
  • Claude Opus 5.570.0%(14/20)
  • Kimi K370.0%(14/20)
  • Qwen3.8 Omni Flash66.7%(6/9)
  • Gemini 3.8 Flash65.0%(13/20)

Fabricated factors, share of claimed factors

  • Kimi K350.0%(5 of 10)
  • Qwen3.8 Omni Flash42.9%(3 of 7)
  • Claude Opus 5.516.7%(1 of 6)
  • Fugu Max14.3%(1 of 7)
  • GLM 5.3 Flashx0.0%(0 of 7)
  • Grok 4.70.0%(0 of 5)
  • GPT-6 Sol Pro0.0%(0 of 5)
  • DeepSeek V4.1 Flash0.0%(0 of 5)
  • MuseSpark 1.30.0%(0 of 5)
  • Gemini 3.8 Flash0.0%(0 of 3)

Fabricated: the model said the number was composite and named a factor that is not actually its smallest prime factor.

Avg output tokens per answer (incl. reasoning)

  • DeepSeek V4.1 Flash48,862
  • Qwen3.8 Omni Flash38,817
  • Fugu Max32,215
  • Grok 4.731,623
  • GLM 5.3 Flashx23,274
  • MuseSpark 1.38,261
  • Kimi K35,608
  • GPT-6 Sol Pro4,125
  • Claude Opus 5.51,219
  • Gemini 3.8 Flash1,038

Avg latency per answer

  • Qwen3.8 Omni Flash392.1s
  • DeepSeek V4.1 Flash365.1s
  • Grok 4.7335.2s
  • Fugu Max251.7s
  • GLM 5.3 Flashx155.6s
  • Kimi K371.1s
  • MuseSpark 1.345.7s
  • GPT-6 Sol Pro44.7s
  • Claude Opus 5.520.8s
  • Gemini 3.8 Flash11.8s

Letting a model abstain cut fabrication sharply, but it then declined most questions. Knowing which trade-off a model makes is exactly what a buyer needs to measure.

We will publish the final results in October 2026. Send us a message to learn more about our methodology and findings.

Get in touch

Services

A yardstick for the industry. Evidence for your decision.

Public benchmarks

Licensed professionals author the tasks and grading rubrics; we evaluate leading models continuously on held-out test sets.

  • Tasks and rubrics authored by licensed professionals
  • Evaluated on private, held-out test sets
  • A public leaderboard and published reports

Private evaluation for enterprises

We build benchmarks modeled on your workflows and documents, and support you from model selection through production.

  • Benchmarks modeled on your workflows
  • Quantitative grounds for model selection and go-live
  • Regression testing after every model update

Methodology

How an evaluation runs.

From task authoring to the final report — and the same loop keeps running after deployment.

  1. 01

    Experts author the tasks

    Licensed professionals write every task and design the grading rubric.

  2. 02

    Test sets stay held out

    Questions are never published, so they cannot leak into training data.

  3. 03

    Models run in isolation

    Each model runs in an isolated environment, over channels with logging and training use disabled.

  4. 04

    Rubric grading, expert-verified

    An LLM scores each answer against the rubric first; professionals then verify a sample of every run.

  5. 05

    Reports with error bars

    Scores ship with confidence intervals and an error analysis — and are re-measured as models update.

Security

Evaluation environments your data never leaves.

Three execution tiers, matched to how confidential your data is.

01

Secure API

Evaluation runs from an isolated environment, over API channels with logging and training use disabled.

02Available on request

Inside your VPC

We build the evaluation environment in your own cloud, so data never leaves your boundary.

03Available on request

Fully offline

Open-weight models evaluated in an air-gapped environment with no network access.

Team

Leadership.

Cheng Lin

Cheng Lin

Chief Executive Officer & Founder

  • Ex-Google Solutions Engineer (AI, Cloud, Ads)
  • Founder of Beyonde, a clinic booking platform used by 2,000 clinics in Taiwan
  • MS dropout in Neuroscience, University of Tokyo
  • BA in National Taiwan University
LinkedIn
Mark Chien

Mark Chien

Chief Strategy Officer & Investor

  • Ex-Foxconn VP
  • Built Foxconn's Business Group D to $10B+ in annual revenue
  • Youngest board director in Foxconn's history

Company

About MuseLab

Company name
MuseLab Inc.
Representative
Cheng Lin
Headquarters
Shibuya Miyata Bldg. 7F, 1-12-14 Jinnan, Shibuya, Tokyo 150-0041, Japan
Branch office
ARA PLACE AKASAKA 8F, 5-4-15 Akasaka, Minato, Tokyo 107-0052, Japan
Capital
JPY 12,150,000
Established
October 23, 2024
Main banking partner
Sumitomo Mitsui Banking Corporation

Contact

Get in touch.

Questions, partnerships, or press — send us a message.