---
title: "Draft a tax advice letter from the facts and the issues list"
url: "https://ailawframework.com/practice/taxation/draft-a-tax-advice-letter-from-the-facts-and-the-issues-list"
type: "task"
site: "AI Law Framework"
id: "A26-T1-R2"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-09-23"
---

# Draft a tax advice letter from the facts and the issues list

> Produce a structured first draft (facts, issues, analysis headings, conclusion placeholder) from the lawyer's facts and the instruments the lawyer has named.

Canonical page: https://ailawframework.com/practice/taxation/draft-a-tax-advice-letter-from-the-facts-and-the-issues-list  
Last reviewed: 2026-09-23

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 | Produce a structured first draft (facts, issues, analysis headings, conclusion placeholder) from the lawyer's facts and the instruments the lawyer has named. |
| What the lawyer must review | Rewrite the analysis Verify every section, ruling and case in a trusted source Remember the signing lawyer owns the conclusion |
| Written for / versions | 1 jurisdiction versions below |

## Checking plan

**Lawyer review required**

The responsible lawyer reviews the work against the instructions, sources and intended use.

- What the AI does: Potential support includes preparing preliminary structure or wording. Confirm the tool’s capability and permitted scope.
- What the lawyer does: Set the scope, verify the evidence, resolve exceptions and approve the final output for its intended use.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Suggested checking approach based on the task guidance. Complete the assessment for the actual tool, information and jurisdiction.
- Why: The plan reflects the described work and review requirements. Policy colours are not used to determine permission or checking.

## Checks the lawyer makes

1. Open each relied-on authority independently. Confirm its existence, current status, proposition and any quotation or pinpoint reference.
2. Review the original source set for relevant material absent from the output, including contrary evidence, qualifications and unresolved gaps.
3. Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
4. Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
5. Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.

## Notes

- Confirm the required checking with the responsible lawyer before work starts. The checking approach does not establish permission to use AI.

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/taxation/draft-a-tax-advice-letter-from-the-facts-and-the-issues-list/united-states.md) | Yellow |

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