---
title: "Arrange the taxpayer's account for a witness statement"
url: "https://ailawframework.com/practice/taxation/prepare-the-taxpayer-s-witness-statements-for-a-tax-review-in-the-tribun/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-X20261018-7-US"
practice_area: "Taxation"
tier: "red"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Arrange the taxpayer's account for a witness statement

> Put the dates and figures the client has given into a chronology. Write no witness statement and no paragraph of any paper that will be filed.

Canonical page: https://ailawframework.com/practice/taxation/prepare-the-taxpayer-s-witness-statements-for-a-tax-review-in-the-tribun/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 | Put the dates and figures the client has given into a chronology. Write no witness statement and no paragraph of any paper that will be filed. |
| What the lawyer must review | You write any witness statement. You decide what is said. Formal Opinion 512: a generated account is not the client's evidence. Model Rule 1.6: do not put the client's tax file into a public tool. Office of Professional Responsibility Issue 2026-19: verify facts before anything is given to the IRS or a court. The chronology is not that paper. |
| Written for | United States |
| Applies to | [Prepare the taxpayer’s witness statements for a tax review in the tribunal](https://ailawframework.com/practice/taxation/prepare-the-taxpayer-s-witness-statements-for-a-tax-review-in-the-tribun.md) |

## Checking plan

- What the AI does: Put the dates and figures the client has given into a chronology. Write no witness statement and no paragraph of any paper that will be filed.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- No witness statement is written by the tool.
- Figures in the chronology are the client's figures. None are calculated.

## Sources

- [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)
- [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)

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