IRAC is a way to organize an analysis: Issue, Rule, Application, Conclusion. This exercise uses an invented library policy, not real law. Its purpose is to practice the structure without suggesting what any state or school actually requires.
The hypothetical
A fictional library posts this rule:
> A borrower who returns a reserved book more than two days after its due date must pay a $10 late fee. A book returned within two days after its due date does not incur the fee.
Sam checks out a reserved book due on June 1 and returns it on June 4. The library assesses a $10 fee. Sam argues that the delay was only three days and should be excused because the library was closed for one of those days.
Assume for this exercise that the quoted policy is the complete rule. It provides no exception for closure days.
A completed IRAC
Issue
Under the fictional library policy, does Sam owe the $10 fee for returning a reserved book on June 4 when it was due June 1?
Rule
The policy imposes a $10 fee when a reserved book is returned more than two days after its due date. Returns within two days do not incur the fee. The policy states no closure-day exception.
Application
The book was due June 1 and returned June 4, three calendar days later. That is more than two days. Sam points out that the library was closed for one day, but the provided rule does not say that closed days are excluded. Based only on the stated policy, the late return meets the fee condition.
Conclusion
Under the fictional rule as written, Sam owes the $10 fee.
Why the analysis works
The issue asks a focused question. The rule gives the applicable standard rather than merely repeating the facts. The application connects the timing and Sam's objection to the wording of the rule. The conclusion answers the issue without introducing a new fact.
Try it yourself
Change one fact: Sam returns the reserved book on June 3. Rewrite the application and conclusion before reading the answer.
Practice answer: June 3 is two days after June 1. Under the fictional policy, the fee would not apply.
Before using IRAC for an assigned case
Real legal problems usually require authority, definitions, competing interpretations and attention to exceptions. Identify the jurisdiction and controlling sources rather than relying on this simplified exercise. Follow your professor's instructions if they require a different analytical structure.