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Find your way to the answer.
Start with a question. The workspace searches the library and answers from retrieved source text, or says when the evidence cannot support a conclusion. Follow-up questions stay in the conversation, including when you open a document and return. Questions about those documents reuse them; a new question searches again.
Sign in to Virtus with your firm’s account, ask a research question, and open the documents cited in the answer.
Starting a new workspace? Create account. Joining an existing workspace? Ask your workspace administrator for an invitation. Already invited? Sign in.
Ask in your own words. The workspace searches retrieved documents and cites source text, or abstains. Follow-ups stay in the conversation, including after you open a document, and reuse those sources until you ask a new question.
- Issue or questionsubstantiation of a charitable gift
- Describe the tax issue. The answer quotes retrieved source text or abstains.
- Code sectionsection 170(f)(8)
- Finds rulings that cite a section of the tax code.
- Exact phrase"qualified appraisal"
- Matches the exact words inside the document text.
- Dates and documentsA date range or a document reference
- Refine returned results with the date filters, or enter a document reference when you have one.
Cited answers
When you open a cited document, the Answer tab continues the latest question from the conversation, not only the first search. A cited section locator, Sources “See cited pages”, a result-card section link, Compare “See cited pages”, or a Compare field page or section support link continues Answer on that original. Opening Compare “See cited pages” keeps Answer selected with the latest research question. It does not switch Research context to Evidence. The field locator focuses the cited page or section and does not open Evidence. Ask for a cited answer from that document, or the workspace abstains. Matching a search is not authority. A retrieved match is not authority. A follow-up asked from Answer stays on Answer with a cited answer or abstention from that original. An unmatched or out-of-scope follow-up from Answer abstains and stays on Answer. A later follow-up about this original still cites from this original and stays on Answer. It does not switch Research context to Evidence. Sources “See cited pages” after that restored cite keeps the in-scope follow-up on Answer. It does not restore an unmatched abstain. Compare “See cited pages” after that restored cite keeps the in-scope follow-up on Answer. It does not restore an unmatched abstain. A Compare field locator after that restored cite keeps the in-scope follow-up on Answer. It does not restore an unmatched abstain. Compare “See cited pages” after that field locator remount keeps the in-scope follow-up on Answer. It does not restore an unmatched abstain. Ask from that Answer stays on the original with that in-scope follow-up. It does not restore an unmatched abstain. Sources “See cited pages” after that Ask keeps the in-scope follow-up on Answer. It does not restore an unmatched abstain. It does not switch Research context to Evidence.
Read and download
Read the original PDF or available readable text. Transcribed pages are labeled. Download the original PDF to check the published document.
Compare
Select two to five documents from your results to review them side by side on the Compare page. Opening “See cited pages” keeps the document Answer tab selected with the latest research question. It does not switch Research context to Evidence. A follow-up asked from that Answer tab stays on Answer and is answered from that original, or the workspace abstains. An unmatched or out-of-scope follow-up from Answer abstains and stays on Answer. A later follow-up about this original still cites from this original and stays on Answer. A field page or section support link continues Answer the same way and focuses the cited page or section. Sources “See cited pages” after that restored cite keeps the in-scope follow-up on Answer. It does not restore an unmatched abstain. Compare “See cited pages” after that restored cite keeps the in-scope follow-up on Answer. It does not restore an unmatched abstain. A Compare field locator after that restored cite keeps the in-scope follow-up on Answer. It does not restore an unmatched abstain. Compare “See cited pages” after that field locator remount keeps the in-scope follow-up on Answer. It does not restore an unmatched abstain. Ask from that Answer stays on the original with that in-scope follow-up. It does not restore an unmatched abstain. Sources “See cited pages” after that Ask keeps the in-scope follow-up on Answer. It does not restore an unmatched abstain. It does not switch Research context to Evidence. A retrieved match is not authority.
Research folders
Save documents into research folders to keep work for a client or issue in one place, shared with your workspace.
Updates
The Updates page lists documents recently added to the library.
IRS rulings are issued to one taxpayer and cannot be cited as precedent. Always verify against the original document and current law.
AI summaries and answers are generated text that cite the pages they come from — check the original before relying on them. When the evidence isn’t in the library, the product says so instead of guessing.
More on coverage and how to read what you see is on the About page. See the research terms for source and reliance guidance.