Diarise the assessment period for each federal return on the file
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Extract the filing date of each return from the transcript and put it on a diary sheet, with a blank for the period the lawyer selects.
- What the lawyer must review
- 26 U.S.C. § 6501(a) generally requires assessment within 3 years after the return was filed. A false or fraudulent return with intent to evade tax, and a failure to file a return, may be assessed at any time. Where the omitted amount is more than 25 percent of the gross income stated in the return, § 6501(e) allows assessment within 6 years after the return was filed. A return filed early is treated as filed on the last day prescribed. You decide which subsection applies before a date is diarised or told to the client. OPR Issue 2026-19: do not rely on a generated legal conclusion.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes extracting and organising information and summarising source material. 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
- Check the current court or regulator requirements, prescribed form and attachments for the intended document and filing.
- Review the original source set for relevant material absent from the output, including contrary evidence, qualifications and remaining gaps.
- 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.