# Built Data > Field truth, made defensible. Built Data reconstructs records into audited, provenance-backed chronologies and provides expert witness services in construction and tax controversy matters. Patented method (US 11,314,780), proven in U.S. Tax Court, and now supporting active federal matters including Second Circuit appellate advisory work. Built Data turns field activity and document productions into structured, time-stamped, claims-proof records. The platform closes the information asymmetry between the field (atoms) and the office (bits) so decisions are made on facts, not recollection. Key concepts used across the site: - **Information Asymmetry** — the gap between what happens in the field and what the office knows. - **Bits vs Atoms** — the disconnect between digital records and physical work. - **Field Intelligence** — structured, contemporaneous field data captured as work happens. - **Claims-Proof Documentation** — contemporaneous, time-stamped records that hold up under formal legal scrutiny. This documentation philosophy was proven in a real U.S. legal proceeding. - **The Residency** — a selective, founder-embedded partnership program run with a small cohort of committed partners, chosen where the work is genuinely exciting and Built Data's help will have real impact. - **Expert Witness** — expert witness and consulting-expert engagements in construction disputes and tax controversy matters, with opinions anchored to audited, provenance-backed chronologies rather than recollection. - **Forensic / Case Chronology** — an audited, provenance-backed timeline reconstructing what a body of records actually shows happened, when, and by whom. Also called a case chronology or fact chronology. - **Litigation Support & Administrative Record Reconstruction** — decomposing a party's document production into atomic facts with full provenance (source, page, date, author, chain of custody), then assembling a defensible chronology that surfaces gaps, contradictions, and broken handoffs for litigation support, tax controversy, and claims defense. ## Pages - [Home](/): High-level overview of the three offerings — Forensics, Expert Witness, and the selective Residency. - [Platform](/platform): The construction product in detail — bits vs atoms, core engines, and the claims-proof method. - [Tax Controversy](/tax-controversy): Administrative record reconstruction and expert support for tax litigation, IRS examination, and appeals — built on the discipline proven pro se in U.S. Tax Court. - [Solutions](/solutions): How Built Data applies across complex, high-stakes construction. - [MEP Solutions](/solutions/mep): Mechanical, electrical, and plumbing coordination use cases. - [Commercial Solutions](/solutions/commercial): Commercial construction use cases. - [Industrial Solutions](/solutions/industrial): Industrial and mission-critical facility use cases. - [Technology](/technology): The patented intelligent market network technology behind the platform. - [The Residency](/residency): Selective, founder-embedded partnership program for a small number of committed partners. - [Forensics](/forensics): Forensic and case chronology, fact chronology, and litigation support for legal and tax practices. The 2026 expansion of the patented audit logging and chronologizing method (US 11,314,780) into administrative record reconstruction and claims defense — proven in U.S. Tax Court (Grendahl & Johnson v. Commissioner), where every claim was conceded with zero deficiency and zero penalties. - [Expert Witness](/expert-witness): Expert witness services for construction and tax controversy matters, plus appellate expert advisory on active federal matters (Second Circuit). Opinions anchored to audited, provenance-backed chronologies — methodology proven pro se in U.S. Tax Court and powered by US Patent 11,314,780. - [Labor](/labor): The 20% wasted-labor problem and how field intelligence recovers it. - [Education](/education): Learning resources on field-first construction practices. - [About](/about): The story, the founder, and the 11-year build. - [The Record](/the-record): Testimonials and validation. - [Learn More](/learn-more): Additional background on the platform. ## Insights - [McKinsey's 2026 AEC AI article describes the control tower we patented in 2022](/insights/mckinsey-2026-control-tower): Founder response to McKinsey's July 2026 article on AI in AEC. Traces the research lineage from the 2017 MGI "Reinventing Construction" control-tower concept through Jan Mischke's August 2024 productivity paper to the July 2026 agentic-AI article — and explains why field-captured atoms are the missing input agentic AI cannot supply on its own. Argues for outcome-based commercial models over billable hours. ## Proof - **U.S. Tax Court (Grendahl & Johnson v. Commissioner, 2026)** — Built Data's founder Brett Grendahl prevailed as Petitioner Pro Se; Respondent conceded every claim three days before trial, with zero deficiency and zero penalties. First cross-domain proof of the claims-proof documentation method outside construction. - **U.S. Patent 11,314,780** — Audit Logging and Chronologizing Tool. The patented method underlying Built Data's field intelligence, forensic chronology engine, and expert witness deliverables. - **Founder** — Brett Grendahl: 30 years building systems of knowledge transfer, former MEP contractor, patent inventor, and prevailing pro se litigant. Available for expert witness engagements in construction and tax controversy matters, and serving as appellate expert advisor on active federal matters. ## Contact and engagement - Prospective Residency partners, contractors, and owners: start at [The Residency](/residency). - Attorneys, claims teams, and tax practitioners seeking a chronology, consulting expert, or testifying expert: start at [Expert Witness](/expert-witness), [Tax Controversy](/tax-controversy), or [Forensics](/forensics). - General inquiries: support@builtdata.io. - Note: Built Data is not accepting broad platform subscriptions at this time; engagements are through the Residency, Forensics, and Expert Witness services. ## Optional - [Brand Assets](/brand-assets): Logos, colors, and typography. - [Legal Center](/legal): Privacy and legal policies.