Reconcile a federal tax computation to the return and the workpapers
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Tie each line of the computation to the return, the workpaper and the source document, and list lines that do not tie.
- What the lawyer must review
- IRS Office of Professional Responsibility Issue 2026-19 says Circular 230 § 10.22 requires due diligence in preparing, approving and filing returns and other papers, and in representations to the Treasury and to clients. When a generative tool is used, the practitioner must review AI-created documents and verify facts, citations and calculations before anything is delivered to a client or submitted to the IRS. You check every figure that will be lodged or advised on. Do not put return information into a public tool.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Consider narrowly defined preparation support after confirming 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.
- Check the current court or regulator requirements, prescribed form and attachments for the intended document and filing.
- 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.