Terms of use

Agreement

These terms govern access to Virtus, a service provided by Virtus Professional Services LLC. By using the service, you agree to these terms. If you use Virtus for an organization, you confirm that you are authorized to use its workspace and to accept these terms for your own use.

What the service provides

Virtus is a research library and workspace designed for approved United States federal tax primary sources. The current library contains IRS rulings. It can help authorized users find, read, compare, save, and cite available documents and use available research-assistance features. Additional source families may be added in the future. Current library coverage and feature availability are described in the service.

No legal or tax advice

Search results, summaries, citations, related-document suggestions, and generated answers are research aids. They are not legal, tax, accounting, or other professional advice. Use of Virtus does not create an attorney-client, accountant-client, or advisory relationship with Virtus Professional Services LLC. You are responsible for checking the original sources, current law, and the advice of a qualified professional before relying on a result.

Sources, AI, and OCR

• The original document from the identified government source is the authority. Product summaries, extracted text, and transcriptions are not official documents.
• AI-generated answers and summaries may be incomplete or wrong. Verify every material statement against its cited source and current law.
• OCR and other transcriptions are attributed working text. Scanned, mixed, or low-confidence pages may be unavailable for search or visibly marked for review.
• Certain IRS rulings concern particular taxpayers and generally may not be used or cited as precedent. Check the authority type and precedential status shown with each source.

Accounts and workspaces

Access is provided through a workspace managed by your organization. Use only the account assigned to you, keep credentials and sessions secure, and promptly report suspected unauthorized access. Do not share access with anyone who is not authorized for the workspace. Workspace administrators can manage membership and roles.

Acceptable use

You may not:

• access or attempt to access another workspace, account, or restricted record;
• probe, bypass, overload, interfere with, or disrupt the service or its security;
• use the service unlawfully or to violate another person’s rights; or
• present generated or transcribed product text as official government text.

Public sources and service materials

Government source documents remain subject to the rights and notices that apply to those materials. Virtus Professional Services LLC does not claim ownership of source documents merely because they appear in the library. The Virtus software, interface, and other service materials are owned by or licensed to Virtus Professional Services LLC. As between you andVirtus Professional Services LLC, you or your organization retain rights in content you enter into the workspace and allow Virtus Professional Services LLC to process it only as needed to operate and protect the service.

Privacy

The Virtus privacy notice describes how account, workspace, research, browser, operational, and other applicable information is handled. Your organization may also apply its own policies to workspace activity.

Availability and changes

The service is under active development. Features, library coverage, source links, and availability may change. Virtus Professional Services LLC may maintain, correct, suspend, or discontinue part of the service. We do not promise uninterrupted access or that every source will always be available through the service.

Suspension and termination

Virtus Professional Services LLC may restrict or suspend access when reasonably necessary to address a security risk, suspected misuse, a legal requirement, or a breach of these terms. A workspace administrator may remove a member, and you may stop using the service at any time. Information is then handled under the privacy notice and applicable workspace arrangements.

Disclaimers

To the extent permitted by law, the service is provided as is and as available.Virtus Professional Services LLC does not warrant that the service, a search result, generated output, or source collection will be accurate, complete, current, uninterrupted, or fit for a particular purpose. These disclaimers do not exclude rights or warranties that cannot legally be excluded.

Governing law

These terms are governed by applicable United States federal law and the laws of the State of Florida.

Changes to these terms

Virtus Professional Services LLC may update these terms when the service or applicable requirements change. The current terms will show their effective date. If you do not agree to an updated version, stop using the service and contact your workspace administrator.

Contact

Direct questions about these terms through your workspace administrator.