---
title: "List the citations in a ruling or notice the client has received"
url: "https://ailawframework.com/practice/taxation/run-ato-ruling-citation-checks/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-B8-3-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# List the citations in a ruling or notice the client has received

> 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.

Canonical page: https://ailawframework.com/practice/taxation/run-ato-ruling-citation-checks/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 | 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 | United States |
| Applies to | [Run ATO ruling citation checks](https://ailawframework.com/practice/taxation/run-ato-ruling-citation-checks.md) |

## Checking plan

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

## Notes

- The list does not say the IRS document is right.
- A citation check of the firm's own draft is a different task. This one is the document the client received.

## 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.*