---
title: "Line the client's records up against an IRS information request"
url: "https://ailawframework.com/practice/taxation/draft-responses-to-an-ato-information-request-from-the-client-s-records/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-B7-3-US"
practice_area: "Taxation"
tier: "red"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Line the client's records up against an IRS information request

> List each question in the information request and the documents that bear on it. Write no sentence of the response.

Canonical page: https://ailawframework.com/practice/taxation/draft-responses-to-an-ato-information-request-from-the-client-s-records/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 | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | List each question in the information request and the documents that bear on it. Write no sentence of the response. |
| What the lawyer must review | You write every sentence that goes to the IRS. Formal Opinion 512: uncritical reliance on generated text can fail Model Rule 1.1. Office of Professional Responsibility Issue 2026-19: verify facts, citations and calculations before submission to the IRS. Model Rule 1.6: do not put the client's records into a public tool. |
| Written for | United States |
| Applies to | [Draft responses to an ATO information request from the client's records](https://ailawframework.com/practice/taxation/draft-responses-to-an-ato-information-request-from-the-client-s-records.md) |

## Checking plan

- What the AI does: List each question in the information request and the documents that bear on it. Write no sentence of the response.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The list is a map of the file. It is not the letter to the IRS.
- A description of a document is taken from the document. It is not a new fact.

## 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)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [ATO audit or review: document production index and legal professional privilege schedule (ATO LPP Protocol particulars)](https://ailawframework.com/precedents/taxation/ato-audit-production-index-and-privilege-schedule.md) | Form | Yellow | Two working schedules for answering an ATO audit, review or formal notice: a production index for documents given to the ATO, and a privilege schedule with the particulars the ATO LPP Protocol… |

Signed-in accounts can read the full text of each one.

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