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What is IRAC? 1. State the issueThe issue is the most important element in the analysis and must be stated in a way to show what is in controversy. The legal question weaves together the rule and the facts particular to the problem you identified. Articulate the issue by creating the legal question presented by the facts. To find the issue, ask: “what is in controversy in these facts.” (Of course you need to know the law to find a legal question in the facts.) Use the “whether, when” structure to help