Watch Benjamin Alarie, co-founder and CEO of Blue J Legal, discuss the expanding role of artificial intelligence in tax with contributing editor at Tax Notes Federal Benjamin Willis. Benjamin Alarie: When we talk about machine learning and artificial intelligence of the law, what we're doing is talking about collecting the raw materials, the rulings, the cases, the legislation, the regs, all that information, and bringing it to bear on a particular problem. We're synthesizing all of those materials to make a prediction about how a new situation would likely be decided by the courts. We have lots of data out there in the form of rulings, in the form of judgments that we can collect as good examples of how the courts have decided these matters in the past. And we can reverse engineer using machine learning methods how the courts are mapping the facts of different situations into outcomes.