Platform
Research that shows its work.
Ask a tax question in plain words. Virtus searches the primary sources, writes an answer that cites them sentence by sentence, and opens every citation on its page.
How it works
From a question to its page.
[01] Ask
Ask the way you would ask a colleague.
Plain words, a Code section, a document number or a citation. Choose the collections to search, or leave all four on.[02] Search
Virtus reads the library for you.
It searches written determinations, the Code, the regulations and revenue procedures, and sets aside what does not bear on the question.[03] Answer
The answer arrives with its citations.
Each sentence carries a numbered citation to the source it stands on, so you can see the support before you rely on it.[04] Check
A sentence without support does not survive.
Before the answer is shown, every sentence is checked against the passage it cites. What the source does not support is removed.[05] Open the page
Every citation opens on its page.
Select a citation and the source opens beside the answer at the cited page, the passage marked and the authority in view.
Try it
Carry an answer into the work.
Did the IRS give more time for the missed QSub elections?
The IRS concluded that the taxpayer met the requirements for more time under §§ 301.9100-1 and 301.9100-3 to make QSub elections it had missed for six subsidiaries. 1
Choose what to do with this answer.
The workspace
The real thing, in four views.

Ask, and read an answer that cites its sources.
Put the question in plain words. The answer comes back with numbered citations to the documents it relies on, and the conversation stays where you left it.

Search the collection by citation, number or topic.
Look up a ruling, a Code section, a regulation or a revenue procedure directly. Each result keeps its publisher and authority in view.
See what the library covers
Open a citation and inspect the passage.
Select a numbered citation and the source opens beside the answer, at the exact page, with the quoted passage and its authority status.
Follow the workflow
Keep the research with the work.
File the conversation in a private project. The project lists the sources its answers cite, and you can keep others there for the same client or issue.
Around the answer
Everything the answer needs next.
Source library
Look up a ruling, a section or a procedure by number, citation or topic, with its publisher and status beside it.
Memos
Draft from cited answers. Research additions arrive as changes to accept or reject, and their citations come with them.
Projects
Keep a matter’s chats, sources and memos together in a private project, and archive it when the work is done.
Sharing
Share a conversation with a named colleague. They open the same answer and the same cited pages.
Working copy
Highlight the passage you rely on and download a PDF with your marks. The original stays as published.
Clear limits
When nothing in the library supports an answer, Virtus says so instead of guessing.