About Virtus
Built for the second look.
A first answer helps you move. Professional review asks where each sentence came from. Virtus keeps the public source, its location, and its authority close enough to check before you rely on it.
Principles
Four things Virtus will not do.
A second reader can only retrace a result if the tool keeps its limits. These are ours.
- 01
Answer without a citation it can resolve.
A sentence that cannot be tied to a published passage is removed. If none remain, you see “No cited answer”.
- 02
Present a ruling as precedent.
A written determination is labelled nonprecedential wherever its passages appear.
- 03
Change the source.
The publisher’s file is kept as issued. Your highlights go on a working copy.
- 04
Train shared AI on your research.
Your searches, saved work and document text are not used to train or fine-tune shared AI.
The scope
Federal tax sources, with boundaries named.
The research library includes IRS Written Determinations, Code sections, Treasury regulations and revenue procedures published in the Internal Revenue Bulletin. Check edition dates and later guidance when researching an earlier period.
A private letter ruling describes a particular taxpayer’s facts and is not precedent for another taxpayer. Source type and status remain visible, and evidence without a reliable location is held back from cited answers.
Check current source coverageSee the research path for yourself.
The platform shows the workspace in four views: a conversation, the source library, a cited passage opened at its page, and saved work.
Explore the platform