7 accepted papers
We investigate whether large language models can discover and analyze U.S. tax-minimization strategies. This real-world domain challenges even seasoned human experts, and progress can reduce tax revenue lost from well-advised, wealthy taxpayers. We evaluate the most advanced LLMs on their ability to
Entity linking is a key component of many downstream NLP systems, yet existing approaches are often tied to the specific target knowledge bases and domains, limiting their real world application. In this paper, we extend LELA, a modular and domain-agnostic LLM-based entity disambiguation method, int
According to the United States Internal Revenue Service, "the average American spends $270 and 13 hours filing their taxes". Even beyond the U.S., tax filing requires complex reasoning, combining application of overlapping rules with numerical calculations. Because errors can incur costly penalties,
Legal professionals need to write analyses that rely on citations to relevant precedents, i.e., previous case decisions. Intelligence systems assisting legal professionals in writing such documents provide great benefits but are challenging to design. Such systems need to help locate, summarize, and…
The advent of large language models (LLMs) and their adoption by the legal community has given rise to the question: what types of legal reasoning can LLMs perform? To enable greater study of this question, we present LegalBench: a collaboratively constructed legal reasoning benchmark consisting of…
Statutory reasoning is the task of determining whether a legal statute, stated in natural language, applies to the text description of a case. Prior work introduced a resource that approached statutory reasoning as a monolithic textual entailment problem, with neural baselines performing nearly at-c…
An increasing number of datasets contain multiple views, such as video, sound and automatic captions. A basic challenge in representation learning is how to leverage multiple views to learn better representations. This is further complicated by the existence of a latent alignment between views, such…