List the citations in a ruling or notice the client has received
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- List every statute, regulation and ruling the client's IRS document names, with the pinpoint it gives. Do not mark a citation as correct or current.
- What the lawyer must review
- You open each citation before you rely on the document. Office of Professional Responsibility Issue 2026-19: verify citations. Formal Opinion 512: a list is not a reading of the instrument. This is the client's document, not a draft the firm wrote. Model Rule 1.6 applies to the document.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes organising research leads. Confirm 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.
- 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.