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The standard model of cosmology has provided a good phenomenological description of a wide range of observations both at astrophysical and cosmological scales for several decades. This concordance model is constructed by a universal cosmological constant and supported by a matter sector described by the standard model of particle physics and a cold dark matter contribution, as well as very early-time inflationary physics, and underpinned by gravitation through general relativity. There have always been open questions about the soundness of the foundations of the standard model. However, recent years have shown that there may also be questions from the observational sector with the emergence of differences between certain cosmological probes. In this White Paper, we identify the key objectives that need to be addressed over the coming decade together with the core science projects that aim to meet these challenges. These discordances primarily rest on the divergence in the measurement of core cosmological parameters with varying levels of statistical confidence. These possible statistical tensions may be partially accounted for by systematics in various measurements or cosmological probes but there is also a growing indication of potential new physics beyond the standard model. After reviewing the principal probes used in the measurement of cosmological parameters, as well as potential systematics, we discuss the most promising array of potential new physics that may be observable in upcoming surveys. We also discuss the growing set of novel data analysis approaches that go beyond traditional methods to test physical models. These new methods will become increasingly important in the coming years as the volume of survey data continues to increase, and as the degeneracy between predictions of different physical models grows. There are several perspectives on the divergences between the values of cosmological parameters, such as the model-independent probes in the late Universe and model-dependent measurements in the early Universe, which we cover at length. The White Paper closes with a number of recommendations for the community to focus on for the upcoming decade of observational cosmology, statistical data analysis, and fundamental physics developments 

Abstract Observing in six frequency bands from 27 to 280 GHz over a large sky area, the Simons Observatory (SO) is poised to address many questions in Galactic astrophysics in addition to its principal cosmological goals. In this work, we provide quantitative forecasts on astrophysical parameters of interest for a range of Galactic science cases. We find that SO can: constrain the frequency spectrum of polarized dust emission at a level of Δβ_d≲ 0.01 and thus test models of dust composition that predict thatβ_din polarization differs from that measured in total intensity; measure the correlation coefficient between polarized dust and synchrotron emission with a factor of two greater precision than current constraints; exclude the nonexistence of exo-Oort clouds at roughly 2.9σif the true fraction is similar to the detection rate of giant planets; map more than 850 molecular clouds with at least 50 independent polarization measurements at 1 pc resolution; detect or place upper limits on the polarization fractions of CO(2–1) emission and anomalous microwave emission at the 0.1% level in select regions; and measure the correlation coefficient between optical starlight polarization and microwave polarized dust emission in 1° patches for all lines of sight withN_H≳ 2 × 10²⁰cm⁻². The goals and forecasts outlined here provide a roadmap for other microwave polarization experiments to expand their scientific scope via Milky Way astrophysics.³⁷³⁷A supplement describing author contributions to this paper can be found athttps://simonsobservatory.org/wp-content/uploads/2022/02/SO_GS_Contributions.pdf.