Check each provision cited in a draft ruling request against the statute
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Set out each provision the draft cites and the draft's paraphrase of it, with a blank beside the paraphrase for the lawyer's reading. Do not confirm the paraphrase.
- What the lawyer must review
- You open the statute or regulation named and you correct the paraphrase before the request is filed. Office of Professional Responsibility Issue 2026-19: verify citations before submission to the IRS. Formal Opinion 512: a generated paraphrase is not the statute. The procedures and user fees for a letter ruling are in the current revenue procedure, which you open. Do not treat this check as that procedure.
- 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.
- Check the current court or regulator requirements, prescribed form and attachments for the intended document and filing.
- Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
- 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.