A tie-out is a piece of accounting craft.
It means agreeing a figure to the record that proves it. An auditor marks an agreed figure with a tick mark they invented themselves, explained in a legend at the foot of the workpaper. The name is the mechanism, not a metaphor.
What it does, in one line
It agrees your year to its evidence and tells you what is missing. The full account of what it checks, what decides, and what it refuses is on the product page.
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The rules engine is @creytix/tax-rules, a Creytix product. The Tie-Out is the surface; Creytix is the engine underneath it, and the same rules run in the operator tooling.
Creytix Tax is decision support for you and a licensed professional. It is not a CPA, enrolled agent, attorney, or tax-return preparer. Outputs are not legal, tax, or accounting advice. Do not file, elect, form, or pay from these pages without professional review.