---
title: "Flag any adjustment line that uses the word surcharge"
url: "https://ailawframework.com/practice/residential-conveyancing-and-property/check-that-surcharge-land-tax-is-left-out-of-the-adjustment/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A9-OB20261022-15-US"
practice_area: "Residential Conveyancing & Property"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Flag any adjustment line that uses the word surcharge

> List each adjustment line the statement names and the figure it prints. Flag a line that uses the word surcharge. Do not delete it and do not recompute the statement.

Canonical page: https://ailawframework.com/practice/residential-conveyancing-and-property/check-that-surcharge-land-tax-is-left-out-of-the-adjustment/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Residential Conveyancing & Property](https://ailawframework.com/practice/residential-conveyancing-and-property.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | List each adjustment line the statement names and the figure it prints. Flag a line that uses the word surcharge. Do not delete it and do not recompute the statement. |
| What the lawyer must review | You decide whether a line stays. No state land-tax or surcharge statute was opened, so the flag is not a finding that the line is unlawful. Section 1445 is withholding on a disposition of a United States real property interest by a foreign person. It is not an adjustment between vendor and purchaser for a period of ownership, and it is not a surcharge to leave in or take out. Model Rule 1.4(b) is the explanation you give the client about a flagged line. You change the statement. The tool does not. |
| Written for | United States |
| Applies to | [Check that surcharge land tax is left out of the adjustment](https://ailawframework.com/practice/residential-conveyancing-and-property/check-that-surcharge-land-tax-is-left-out-of-the-adjustment.md) |

## Checking plan

- What the AI does: List each adjustment line the statement names and the figure it prints. Flag a line that uses the word surcharge. Do not delete it and do not recompute the statement.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- A flagged line stays in the list until you remove it.
- Do not borrow a rate to replace the figure.

## Sources

- [26 U.S.C. § 1445 (withholding on dispositions of United States real property interests)](https://www.law.cornell.edu/uscode/text/26/1445) (checked 2026-10-22)
- [ABA Model Rule 1.4, Communications](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_4_communications/) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*