Blue J Legal is learning tax law under the tutelage of professors at the law school at the University of Toronto. Blue J is starting with important distinctions in the law, just as human law students do. The AI is beginning with the deep study of several fundamental and consequential issues: (1) the distinction between workers who are employees and those who are independent contractors; (2) the distinction between transactions yielding capital gains and income; and, (3) the distinction between capital expenditures and current expenses. This building block approach means that Blue J will have complete mastery of the basics before moving on to more advanced topics. As Blue J takes on new areas of tax law, new abilities will come online.