Decide what may be typed into a tool when the question is tax advice
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- List the facts the lawyer proposes to type into the tool, separately from any document already considered for upload. Do not decide the privilege.
- What the lawyer must review
- You decide what may be typed. 26 U.S.C. § 7525 extends, for tax advice, the common-law confidentiality protections of a taxpayer-attorney communication to a communication with a federally authorized tax practitioner, but only in a noncriminal tax matter before the IRS and a noncriminal tax proceeding in federal court brought by or against the United States. It does not apply to a written communication promoting participation in a tax shelter as defined in § 6662(d)(2)(C)(ii), which you open before you apply that exception. Section 7525 is not Model Rule 1.6. A public tool is not a confidential place for client facts. Formal Opinion 512 does not remove either duty.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Consider narrowly defined preparation support after confirming the tool’s capability and 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.