Is this a summary?Alice Axia’s article discussed overlooked tax deductions. It talked about some of the most commonly missed deductions. Whereas her use of statistics seemed to bolster her arguments, it would have been nice to see her elaborate more about the specific deductions missed. She could have talked about what recourse, if any, a filer would have once he or she realized there was an overlooked deduction. She also should have focused more on why the deductions were overlooked, as that would have made the article more effective

No. It's more of an analysis or evaluation than a summary.

The verbs "could" and "would" and "should" are not usually used in summaries. What are they used for?

evaluating someone I believe

Yes, this can be considered a summary of Alice Axia's article discussing overlooked tax deductions. However, in order to provide a more thorough summary, it would help to include some specific examples of the deductions she mentioned, as well as any tips or suggestions she provided for filers who have overlooked deductions. By including these details, the summary would provide a clearer understanding of the article's content.