Blue J is predominantly trained on authoritative primary resources and Tax Notes’ news and commentary to ensure the breadth and quality of the answers we provide.
Blue J’s View More Sources instantly surfaces cases, documents, legislation, and commentary related to your response.
You’ll find answers supported by Tax Notes’ news analysis and stories, as well as Practice Articles, Special Reports, Viewpoints and much, much more from Tax Notes’ correspondent staff.
Within the US Federal settings, Blue J is trained on:
- Statutes
- Regulations
- Cases
- United States Supreme Court
- Tax Court
- Board of Tax Appeals
- Federal Circuit Courts
- Federal DC Circuit
- Federal Claims Court
- Federal District Court cases
- Federal Bankruptcy Court cases
- Court Opinions
- Definitions
- IRS FAQs
- Income Tax Treaty
- Internal Revenue Bulletin
- IRM
- IRS Announcement
- IRS Action on Decision
- IRS Chief Counsel Advice
- IRS Chief Counsel Advisory Memorandum
- IRS Chief Counsel Notices
- IRS E-Mail Chief Counsel Advice
- IRS Field Attorney Advice
- IRS Field Service Advisory Memorandum
- IRS Form Instructions
- IRS Industry Specialization Program Papers
- IRS Private Letter Ruling
- IRS Program Manager Technical Assistance
- IRS Proposed Regulation
- IRS Publication
- IRS Revenue Procedure
- IRS Revenue Ruling
- IRS Service Center Advice
- IRS Technical Advice Memorandum
- IRS Technical Expedited Advice Memorandums
- IRS Treasury Decision
- IRS Written Determination - Letter Ruling
- Quick Reference Tables
- Administrative Assistance
- Administrative Assistance Agreements
- Tax Notes Joint Committee on Taxation Explanations
- Tax Notes Letters to the Editor
- Model Tax Treaties
- Tax Notes News Analysis
- Tax Notes News Stories
- Tax Notes Practice Articles
- Senate Foreign Relations Committee Hearing Testimony
- Senate Foreign Relations Committee Hearing Transcripts
- Senate Foreign Relations Committee Reports
- Tax Notes Special Reports
- Tax Notes Tax Article Abstracts
- Treasury Department Technical Explanations
- Treaty Protocol
- Treaty Technical Explanation
- Tax Notes Treaty Summaries
- U.S. Ratification Instruments
- Tax Notes Viewpoint
Asking about state and local tax (SALT)?
Blue J now covers the following state tax questions in addition to US Federal tax questions
- Alabama (AL)
- Arizona (AZ)
- California (CA)
- Connecticut (CT)
- District of Columbia (DC)
- Florida (FL)
- Idaho (ID)
- Illinois (IL)
- Indiana (IN)
- Iowa (IA)
- Kansas (KS)
- Kentucky (KY)
- Louisiana (LA)
- Maine (ME)
- Maryland (MD)
- Massachusetts (MA)
- Minnesota (MN)
- Missouri (MO)
- Nevada (NV)
- North Carolina (NC)
- Ohio (OH)
- Oklahoma (OK)
- Oregon (OR)
- Pennsylvania (PA)
- South Carolina (SC)
- Texas (TX)
- Utah (UT)
- Virginia (VA)
- Washington (WA)
More states are on the way, so stay tuned!
Within the Canada Income Tax settings, Blue J is trained on:
- Statutes
- Regulations
- Definitions
- Income Tax Folio
- CRA Roundtable
- Cases
- Supreme Court of Canada
- Federal Court of Appeals
- Tax Court of Canada
- Federal Court
- CRA Publications (from website)
- CRA FAQs (from website)
- External Technical Interpretation
- Internal Technical Interpretation
- Department of Finance Explanatory Notes to Legislative Proposals
- Federal budget 2024
- Canadian Tax Treaty
- Canadian Tax Treaty Amending Protocol
- Ministerial Correspondence
- Ministerial Letter
- Administrative Letter
- General Information Letter
- Income Tax Severed Letter
- Technical Interpretation
- Finance Comfort Letters
- CRA Conference Statement
- Income Tax Audit Manual
- Administrative Assistance Agreements
- Tax Notes News Stories
- Tax Notes Practice Articles
- Tax Notes Special Reports
- Tax Notes Tax Article Abstracts
- Treaty Summaries
- Tax Notes Viewpoint
Asking about the Excise Tax Act?
Currently, Blue J's algorithm is trained on the ITA and is unlikely to answer ETA questions well. However, including the ETA is on our roadmap.
Within the UK settings, Blue J answers questions about UK income and corporation tax.
Click here to see the extensive list that Blue J UK is trained on.