Check that tax advice names provisions the lawyer can open
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- List every code section, regulation and ruling the draft names, with the pinpoint the draft gives, and leave a blank for whether the lawyer has opened it. Do not mark a citation as correct.
- What the lawyer must review
- Office of Professional Responsibility Issue 2026-19: verify facts, citations and calculations before submission to the IRS. You open each citation. Formal Opinion 512: a generated citation is not reliable until you have read the instrument. This check is done on the draft in hand. It is not completed by having checked an earlier letter. Model Rule 1.6: do not put the advice into a public tool.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes preparing preliminary structure or wording. Confirm 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
- Open each relied-on authority independently. Confirm its existence, current status, proposition and any quotation or pinpoint reference.
- Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
- 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.