All Practice Areas

Tax Law

세법

Jurisdiction: All US KR EU Intl
LOW Academic United States

LJ-Bench: Ontology-Based Benchmark for U.S. Crime

arXiv:2603.20572v1 Announce Type: new Abstract: The potential of Large Language Models (LLMs) to provide harmful information remains a significant concern due to the vast breadth of illegal queries they may encounter. Unfortunately, existing benchmarks only focus on a handful types...

1 min 3 weeks, 3 days ago
tax
LOW Academic United States

Exponential Family Discriminant Analysis: Generalizing LDA-Style Generative Classification to Non-Gaussian Models

arXiv:2603.20655v1 Announce Type: new Abstract: We introduce Exponential Family Discriminant Analysis (EFDA), a unified generative framework that extends classical Linear Discriminant Analysis (LDA) beyond the Gaussian setting to any member of the exponential family. Under the assumption that each class-conditional...

1 min 3 weeks, 3 days ago
vat
LOW News United States

Intuit beats FTC in court, ending restrictions on "free" TurboTax ads

Biden-era punishment tossed; Intuit now has more friendly regulators under Trump.

1 min 3 weeks, 3 days ago
tax
LOW Academic United States

Probing to Refine: Reinforcement Distillation of LLMs via Explanatory Inversion

arXiv:2603.19266v1 Announce Type: cross Abstract: Distilling robust reasoning capabilities from large language models (LLMs) into smaller, computationally efficient student models remains an unresolved challenge. Despite recent advances, distilled models frequently suffer from superficial pattern memorization and subpar generalization. To overcome...

1 min 3 weeks, 4 days ago
vat
LOW Academic United States

PrefPO: Pairwise Preference Prompt Optimization

arXiv:2603.19311v1 Announce Type: new Abstract: Prompt engineering is effective but labor-intensive, motivating automated optimization methods. Existing methods typically require labeled datasets, which are often unavailable, and produce verbose, repetitive prompts. We introduce PrefPO, a minimal prompt optimization approach inspired by...

1 min 3 weeks, 4 days ago
vat
LOW Academic United States

Scalable Prompt Routing via Fine-Grained Latent Task Discovery

arXiv:2603.19415v1 Announce Type: new Abstract: Prompt routing dynamically selects the most appropriate large language model from a pool of candidates for each query, optimizing performance while managing costs. As model pools scale to include dozens of frontier models with narrow...

1 min 3 weeks, 4 days ago
tax
LOW Academic United States

FDARxBench: Benchmarking Regulatory and Clinical Reasoning on FDA Generic Drug Assessment

arXiv:2603.19539v1 Announce Type: new Abstract: We introduce an expert curated, real-world benchmark for evaluating document-grounded question-answering (QA) motivated by generic drug assessment, using the U.S. Food and Drug Administration (FDA) drug label documents. Drug labels contain rich but heterogeneous clinical...

1 min 3 weeks, 4 days ago
vat
LOW Academic United States

Deep Hilbert--Galerkin Methods for Infinite-Dimensional PDEs and Optimal Control

arXiv:2603.19463v1 Announce Type: new Abstract: We develop deep learning-based approximation methods for fully nonlinear second-order PDEs on separable Hilbert spaces, such as HJB equations for infinite-dimensional control, by parameterizing solutions via Hilbert--Galerkin Neural Operators (HGNOs). We prove the first Universal...

1 min 3 weeks, 4 days ago
vat
LOW Academic United States

Neural Uncertainty Principle: A Unified View of Adversarial Fragility and LLM Hallucination

arXiv:2603.19562v1 Announce Type: new Abstract: Adversarial vulnerability in vision and hallucination in large language models are conventionally viewed as separate problems, each addressed with modality-specific patches. This study first reveals that they share a common geometric origin: the input and...

1 min 3 weeks, 4 days ago
tax
LOW News United States

Trump’s AI framework targets state laws, shifts child safety burden to parents

Trump’s AI framework pushes federal preemption of state laws, emphasizes innovation, and shifts responsibility for child safety toward parents while laying out lighter-touch rules for tech companies.

1 min 3 weeks, 6 days ago
vat
LOW Academic United States

Interpretability without actionability: mechanistic methods cannot correct language model errors despite near-perfect internal representations

arXiv:2603.18353v1 Announce Type: new Abstract: Language models encode task-relevant knowledge in internal representations that far exceeds their output performance, but whether mechanistic interpretability methods can bridge this knowledge-action gap has not been systematically tested. We compared four mechanistic interpretability methods...

1 min 4 weeks ago
vat
LOW Academic United States

The Validity Gap in Health AI Evaluation: A Cross-Sectional Analysis of Benchmark Composition

arXiv:2603.18294v1 Announce Type: new Abstract: Background: Clinical trials rely on transparent inclusion criteria to ensure generalizability. In contrast, benchmarks validating health-related large language models (LLMs) rarely characterize the "patient" or "query" populations they contain. Without defined composition, aggregate performance metrics...

1 min 4 weeks ago
tax
LOW Academic United States

Engineering Verifiable Modularity in Transformers via Per-Layer Supervision

arXiv:2603.18029v1 Announce Type: new Abstract: Transformers resist surgical control. Ablating an attention head identified as critical for capitalization produces minimal behavioral change because distributed redundancy compensates for damage. This Hydra effect renders interpretability illusory: we may identify components through correlation,...

1 min 4 weeks ago
vat
LOW Academic United States

MolRGen: A Training and Evaluation Setting for De Novo Molecular Generation with Reasonning Models

arXiv:2603.18256v1 Announce Type: new Abstract: Recent advances in reasoning-based large language models (LLMs) have demonstrated substantial improvements in complex problem-solving tasks. Motivated by these advances, several works have explored the application of reasoning LLMs to drug discovery and molecular design....

1 min 4 weeks ago
vat
LOW Academic United States

Detection Is Cheap, Routing Is Learned: Why Refusal-Based Alignment Evaluation Fails

arXiv:2603.18280v1 Announce Type: new Abstract: Current alignment evaluation mostly measures whether models encode dangerous concepts and whether they refuse harmful requests. Both miss the layer where alignment often operates: routing from concept detection to behavioral policy. We study political censorship...

1 min 4 weeks ago
audit
LOW Academic United States

Path-Constrained Mixture-of-Experts

arXiv:2603.18297v1 Announce Type: new Abstract: Sparse Mixture-of-Experts (MoE) architectures enable efficient scaling by activating only a subset of parameters for each input. However, conventional MoE routing selects each layer's experts independently, creating N^L possible expert paths -- for N experts...

1 min 4 weeks ago
vat
LOW Academic United States

Seeking Universal Shot Language Understanding Solutions

arXiv:2603.18448v1 Announce Type: new Abstract: Shot language understanding (SLU) is crucial for cinematic analysis but remains challenging due to its diverse cinematographic dimensions and subjective expert judgment. While vision-language models (VLMs) have shown strong ability in general visual understanding, recent...

1 min 4 weeks ago
vat
LOW Academic United States

AIMER: Calibration-Free Task-Agnostic MoE Pruning

arXiv:2603.18492v1 Announce Type: new Abstract: Mixture-of-Experts (MoE) language models increase parameter capacity without proportional per-token compute, but the deployment still requires storing all experts, making expert pruning important for reducing memory and serving overhead. Existing task-agnostic expert pruning methods are...

1 min 4 weeks ago
vat
LOW Law Review United States

Volume 2026, No. 1 – Wisconsin Law Review – UW–Madison

Contract Law and Civil Justice in Local Courts by Cathy Hwang & Justin Weinstein-Tull; Preempting Drug Price Reform by Shweta Kumar; Lessons Learned? COVID’s Continued Impact on Remote Work Disability Accommodations by D’Andra Millsap Shu; Unbundling AI Openness by Parth...

5 min 4 weeks ago
vat
LOW Law Review United States

Catching Pokémon, Not Tax Bills

Introduction What if we told you that you could play a unique and magical game for free? What if we told you this game would let you chase fantastical creatures across your neighborhood, turning your daily stroll into an epic...

1 min 4 weeks ago
tax
LOW Law Review United States

The State of Charity Care in the United States: Holding Nonprofit Hospitals Accountable for Their Tax Exemptions

Introduction A health system in the Midwest withholds medical care from patients who have $4,500 or more of unpaid debt.[1] A busy university hospital in Manhattan has emergency room nurses redirecting homeless patients to a public hospital that primarily serves...

1 min 4 weeks ago
tax
LOW Academic United States

Federated Multi Agent Deep Learning and Neural Networks for Advanced Distributed Sensing in Wireless Networks

arXiv:2603.16881v1 Announce Type: new Abstract: Multi-agent deep learning (MADL), including multi-agent deep reinforcement learning (MADRL), distributed/federated training, and graph-structured neural networks, is becoming a unifying framework for decision-making and inference in wireless systems where sensing, communication, and computing are tightly...

1 min 4 weeks, 1 day ago
tax
LOW Academic United States

Transformers Can Learn Rules They've Never Seen: Proof of Computation Beyond Interpolation

arXiv:2603.17019v1 Announce Type: new Abstract: A central question in the LLM debate is whether transformers can infer rules absent from training, or whether apparent generalisation reduces to similarity-based interpolation over observed examples. We test a strong interpolation-only hypothesis in two...

1 min 4 weeks, 1 day ago
vat
LOW Academic United States

AsgardBench - Evaluating Visually Grounded Interactive Planning Under Minimal Feedback

arXiv:2603.15888v1 Announce Type: new Abstract: With AsgardBench we aim to evaluate visually grounded, high-level action sequence generation and interactive planning, focusing specifically on plan adaptation during execution based on visual observations rather than navigation or low-level manipulation. In the landscape...

1 min 4 weeks, 2 days ago
vat
LOW Academic United States

POLAR:A Per-User Association Test in Embedding Space

arXiv:2603.15950v1 Announce Type: new Abstract: Most intrinsic association probes operate at the word, sentence, or corpus level, obscuring author-level variation. We present POLAR (Per-user On-axis Lexical Association Re-port), a per-user lexical association test that runs in the embedding space of...

1 min 4 weeks, 2 days ago
vat
LOW Academic United States

RadAnnotate: Large Language Models for Efficient and Reliable Radiology Report Annotation

arXiv:2603.16002v1 Announce Type: new Abstract: Radiology report annotation is essential for clinical NLP, yet manual labeling is slow and costly. We present RadAnnotate, an LLM-based framework that studies retrieval-augmented synthetic reports and confidence-based selective automation to reduce expert effort for...

1 min 4 weeks, 2 days ago
vat
LOW Academic United States

Understanding Moral Reasoning Trajectories in Large Language Models: Toward Probing-Based Explainability

arXiv:2603.16017v1 Announce Type: new Abstract: Large language models (LLMs) increasingly participate in morally sensitive decision-making, yet how they organize ethical frameworks across reasoning steps remains underexplored. We introduce \textit{moral reasoning trajectories}, sequences of ethical framework invocations across intermediate reasoning steps,...

1 min 4 weeks, 2 days ago
vat
LOW Academic United States

ASDA: Automated Skill Distillation and Adaptation for Financial Reasoning

arXiv:2603.16112v1 Announce Type: new Abstract: Adapting large language models (LLMs) to specialized financial reasoning typically requires expensive fine-tuning that produces model-locked expertise. Training-free alternatives have emerged, yet our experiments show that leading methods (GEPA and ACE) achieve only marginal gains...

1 min 4 weeks, 2 days ago
audit
LOW Academic United States

Steering Frozen LLMs: Adaptive Social Alignment via Online Prompt Routing

arXiv:2603.15647v1 Announce Type: new Abstract: Large language models (LLMs) are typically governed by post-training alignment (e.g., RLHF or DPO), which yields a largely static policy during deployment and inference. However, real-world safety is a full-lifecycle problem: static defenses degrade against...

1 min 4 weeks, 2 days ago
vat
LOW Academic United States

Mastering the Minority: An Uncertainty-guided Multi-Expert Framework for Challenging-tailed Sequence Learning

arXiv:2603.15708v1 Announce Type: new Abstract: Imbalanced data distribution remains a critical challenge in sequential learning, leading models to easily recognize frequent categories while failing to detect minority classes adequately. The Mixture-of-Experts model offers a scalable solution, yet its application is...

1 min 4 weeks, 2 days ago
vat
Previous Page 4 of 12 Next