David founded Reboot and still runs it from Bristol, Connecticut. He writes the guides on this site, which means he decides what they say and his name is on them if one of them turns out to be wrong.
The guides exist because the same questions keep arriving from law firms, accounting practices, manufacturers, and advisors, usually a week after the answer would have helped. Each one is checked against primary sources, lists those sources at the end where they exist, and says nothing where they do not. Each carries the month it was last reviewed, so you can see how fresh an answer is instead of guessing.
He is also direct about using AI as a writing partner. His position, on the record: it is no more dishonest than editing a photo in Photoshop or a cut in Premiere. The tool does not supply the judgment, the domain knowledge, or the decision about what is true. Those stay with the person whose name is on the page.