Record on the file that a tax paper's citations were checked before sending
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Fill a file note with the document name, the date, and whether the lawyer says each citation was opened. Leave a blank where the lawyer has not said.
- What the lawyer must review
- Office of Professional Responsibility Issue 2026-19: verify facts, citations and calculations before submission to the IRS. The note is true only if you confirm it. Formal Opinion 512: do not record a check that was not done. A standing sentence that every paper is checked does not satisfy the duty for this paper. Model Rule 1.6: do not paste the return into a public tool to make the note.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Do not begin AI assistance until the responsible lawyer has defined and confirmed its 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.