---
title: "Reconcile a federal tax computation to the return and the workpapers"
url: "https://ailawframework.com/practice/taxation/reconcile-a-tax-computation-to-the-accounts-and-the-workpapers/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-A20260923-2-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Reconcile a federal tax computation to the return and the workpapers

> Tie each line of the computation to the return, the workpaper and the source document, and list lines that do not tie.

Canonical page: https://ailawframework.com/practice/taxation/reconcile-a-tax-computation-to-the-accounts-and-the-workpapers/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 | Yellow: Lawyer and AI draft together |
| 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 | United States |
| Applies to | [Reconcile a tax computation to the accounts and the workpapers](https://ailawframework.com/practice/taxation/reconcile-a-tax-computation-to-the-accounts-and-the-workpapers.md) |

## Checking plan

- What the AI does: Tie each line of the computation to the return, the workpaper and the source document, and list lines that do not tie.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Issue 2026-19 also maps generative tools to Circular 230 §§ 10.35 and 10.37 and to IRC §§ 6713 and 7216. Open those before return information leaves the firm.
- State income tax is a separate computation. This check is the federal return.

## 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 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)

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