Set the retention end date for the saved copy of Form 8300
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the filing date the lawyer confirms, diary five years for the saved copy of the form, and note that a submission receipt is not that copy.
- What the lawyer must review
- The IRS Form 8300 page says you must keep a copy of Form 8300 for five years, and that a confirmation receipt does not meet the recordkeeping requirement. Save the copy before the electronic submission finishes. 26 U.S.C. § 6050I is the duty to make the return. The five-year period on the IRS page is for this form. It is not a general client-file period.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Do not begin AI assistance until the responsible lawyer has defined and confirmed its permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Confirm that the actual tool, feature and processing terms permit use of this information, including access, retention, training and disclosure conditions.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.