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Artificial Intelligence: Application Today And Implications Tomorrow, Sean Semmler, Zeeve Rose
Artificial Intelligence: Application Today And Implications Tomorrow, Sean Semmler, Zeeve Rose
Duke Law & Technology Review
This paper analyzes the applications of artificial intelligence to the legal industry, specifically in the fields of legal research and contract drafting. First, it will look at the implications of artificial intelligence (A.I.) for the current practice of law. Second, it will delve into the future implications of A.I. on law firms and the possible regulatory challenges that come with A.I. The proliferation of A.I. in the legal sphere will give laymen (clients) access to the information and services traditionally provided exclusively by attorneys. With an increase in access to these services will come a change in the role that …
Collection Of Cryptocurrency Customer-Information: Tax Enforcement Mechanism Or Invasion Of Privacy?, Austin Elliott
Collection Of Cryptocurrency Customer-Information: Tax Enforcement Mechanism Or Invasion Of Privacy?, Austin Elliott
Duke Law & Technology Review
After granting permission to the Internal Revenue Service to serve a digital exchange company a summons for user information, the Federal District Court for the Northern District of California created some uncertainty regarding the privacy of cryptocurrencies. The IRS views this information gathering as necessary for monitoring compliance with Notice 2014-21, which classifies cryptocurrencies as property for tax purposes. Cryptocurrency users, however, view the attempt for information as an infringement on their privacy rights and are seeking legal protection. This Issue Brief investigates the future tax implications of Notice 2014-21 and considers possible routes the cryptocurrency market can take to …