---
title: "Check that tax advice names provisions the lawyer can open"
url: "https://ailawframework.com/practice/taxation/check-that-ai-assisted-tax-advice-cites-current-legislation-and-rulings/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-B7-4-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Check that tax advice names provisions the lawyer can open

> 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.

Canonical page: https://ailawframework.com/practice/taxation/check-that-ai-assisted-tax-advice-cites-current-legislation-and-rulings/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 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 | United States |
| Applies to | [Check that AI-assisted tax advice cites current legislation and rulings](https://ailawframework.com/practice/taxation/check-that-ai-assisted-tax-advice-cites-current-legislation-and-rulings.md) |

## Checking plan

- What the AI does: 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.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The list does not say a citation is current. The lawyer opens the instrument.
- A citation check on one letter does not clear the next letter.

## Sources

- [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 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)
- [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.*