---
title: "Decide what may be typed into a tool when the question is tax advice"
url: "https://ailawframework.com/practice/taxation/assess-privilege-risk-before-using-ai-on-tax-advice/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-B8-1-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Decide what may be typed into a tool when the question is tax advice

> List the facts the lawyer proposes to type into the tool, separately from any document already considered for upload. Do not decide the privilege.

Canonical page: https://ailawframework.com/practice/taxation/assess-privilege-risk-before-using-ai-on-tax-advice/united-states  
Last reviewed: 2026-10-22

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

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| 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 | United States |
| Applies to | [Assess privilege risk before using AI on tax advice](https://ailawframework.com/practice/taxation/assess-privilege-risk-before-using-ai-on-tax-advice.md) |

## Checking plan

- What the AI does: List the facts the lawyer proposes to type into the tool, separately from any document already considered for upload. Do not decide the privilege.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Typing facts into a tool is a separate decision from uploading a document.
- Section 7525 does not apply in a criminal tax matter, and it is not the attorney-client privilege.

## Sources

- [26 U.S.C. § 7525 (confidentiality privileges relating to taxpayer communications)](https://www.law.cornell.edu/uscode/text/26/7525) (checked 2026-10-22)
- [ABA Model Rule 1.6, Confidentiality of Information](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_6_confidentiality_of_information/) (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.*