Draft a submission on a matter already before IRS Appeals
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Draft the submission from the points the lawyer has settled. Leave every date and the mailing address blank, to be taken from the letter.
- What the lawyer must review
- You check every sentence before it is sent. Take the address and every date from the letter in the file. Do not write a period the letter does not state. The IRS page on preparing a request for Appeals is the starting point for how a matter reaches Appeals. You read it against this letter. Office of Professional Responsibility Issue 2026-19: verify facts, citations and calculations before submission. Formal Opinion 512: you remain responsible for the submission.
- 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.
- Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
- 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.