---
title: "Build a transaction-steps paper from the deal documents"
url: "https://ailawframework.com/practice/taxation/build-a-transaction-steps-paper-from-the-deal-documents/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-A20260923-1-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Build a transaction-steps paper from the deal documents

> List the steps in the order the deal documents state them, with the document and the clause, and flag a step whose timing the tool cannot read. Do not add a tax conclusion.

Canonical page: https://ailawframework.com/practice/taxation/build-a-transaction-steps-paper-from-the-deal-documents/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 steps in the order the deal documents state them, with the document and the clause, and flag a step whose timing the tool cannot read. Do not add a tax conclusion. |
| What the lawyer must review | You decide what the steps mean for tax. The paper copies the documents. It does not characterize the transaction. Formal Opinion 512: check the list against the documents before it is used. Office of Professional Responsibility Issue 2026-19: verify facts before anything is sent to the IRS. Model Rule 1.6: keep the deal documents out of a public tool. |
| Written for | United States |
| Applies to | [Build a transaction steps paper from the deal documents](https://ailawframework.com/practice/taxation/build-a-transaction-steps-paper-from-the-deal-documents.md) |

## Checking plan

- What the AI does: List the steps in the order the deal documents state them, with the document and the clause, and flag a step whose timing the tool cannot read. Do not add a tax conclusion.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- A step that is not in the documents is not added.
- The tax result is a later judgment. This paper does not state it.

## 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)

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