---
title: "Build a document index for an IRS audit response"
url: "https://ailawframework.com/practice/taxation/build-a-document-index-for-an-ato-audit-or-review-response/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-B7-2-US"
practice_area: "Taxation"
tier: "green"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Build a document index for an IRS audit response

> Index each document to the request item it answers, with the date and a one-line description taken from the document, and flag a request item that has no document.

Canonical page: https://ailawframework.com/practice/taxation/build-a-document-index-for-an-ato-audit-or-review-response/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 | Green: AI drafts, lawyer checks |
| How AI is used | Index each document to the request item it answers, with the date and a one-line description taken from the document, and flag a request item that has no document. |
| What the lawyer must review | Formal Opinion 512: test an index of this kind on a sample, by reading the documents against the index, before you rely on a later index of the same kind. You still choose what is produced. Office of Professional Responsibility Issue 2026-19: verify facts before anything is sent to the IRS. The index is not the response. Model Rule 1.6: do not put the records into a public tool. |
| Written for | United States |
| Applies to | [Build a document index for an ATO audit or review response](https://ailawframework.com/practice/taxation/build-a-document-index-for-an-ato-audit-or-review-response.md) |

## Checking plan

- What the AI does: Index each document to the request item it answers, with the date and a one-line description taken from the document, and flag a request item that has no document.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The index points at documents. It does not answer the request.
- A request item with no document stays flagged until the lawyer decides what to say about the gap.

## Sources

- [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)
- [IRS Office of Professional Responsibility, Issue 2026-19, Introductory Guidelines for Responsible AI Use in Federal Tax Practice](https://www.irs.gov/pub/opr-taxpros/issue-number-2026-19-introductory-guidelines-for-responsible-ai-use-in-federal-tax-practice.pdf) (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)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [ATO general interest charge remission application](https://ailawframework.com/precedents/taxation/form-ato-gic-remission-application.md) | Form | Yellow | Link to the ATO general interest charge remission application. The how-to page says this form is the Excel file, and that it must be submitted in Excel format only. |
| [IRS Form 2848 power of attorney and declaration of representative](https://ailawframework.com/precedents/taxation/us-irs-form-2848.md) | Form | Red | Link to IRS Form 2848, which authorises an eligible person to represent the taxpayer before the IRS and to receive and inspect confidential tax information.… |
| [ATO shortfall interest charge remission application](https://ailawframework.com/precedents/taxation/form-ato-sic-remission-application.md) | Form | Yellow | Link to the ATO shortfall interest charge remission application. The how-to page publishes it as a PDF, separate from the general interest charge workbook. |
| [IRS Form 8821 tax information authorization](https://ailawframework.com/precedents/taxation/us-irs-form-8821.md) | Form | Yellow | Link to IRS Form 8821, which authorises a named person or organisation to inspect or receive confidential tax information for the tax types and periods listed, or to revoke an earlier authorisation.… |
| [ATO failure to lodge penalty remission application](https://ailawframework.com/precedents/taxation/form-ato-ftl-remission-application.md) | Form | Yellow | Link to the ATO failure to lodge penalty remission application. The how-to page publishes it as its own PDF. |
| [ATO audit or review: document production index and legal professional privilege schedule (ATO LPP Protocol particulars)](https://ailawframework.com/precedents/taxation/ato-audit-production-index-and-privilege-schedule.md) | Form | Yellow | Two working schedules for answering an ATO audit, review or formal notice: a production index for documents given to the ATO, and a privilege schedule with the particulars the ATO LPP Protocol… |

Signed-in accounts can read the full text of each one.

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