---
title: "Record on the file that a tax paper's citations were checked before sending"
url: "https://ailawframework.com/practice/taxation/record-on-the-file-that-a-generated-objection-was-checked-against-tpb-55/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-B15-4-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Record on the file that a tax paper's citations were checked before sending

> 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.

Canonical page: https://ailawframework.com/practice/taxation/record-on-the-file-that-a-generated-objection-was-checked-against-tpb-55/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 | 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 | United States |
| Applies to | [Record on the file that a generated objection was checked against TPB(GS) 55/2026 before lodgement](https://ailawframework.com/practice/taxation/record-on-the-file-that-a-generated-objection-was-checked-against-tpb-55.md) |

## Checking plan

- What the AI does: 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.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The note is about this paper. An earlier note does not cover it.
- Do not write that a citation was opened unless the lawyer has said so.

## 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 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)

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