---
title: "Set a firm's protocol for AI use in tax work"
url: "https://ailawframework.com/practice/taxation/set-an-ai-use-protocol-for-a-tax-practice-under-the-tpb-code/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-B1-1-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Set a firm's protocol for AI use in tax work

> Draft the protocol from the tools and the limits the lawyer supplies, including a step for checking facts and citations before anything is sent to the IRS.

Canonical page: https://ailawframework.com/practice/taxation/set-an-ai-use-protocol-for-a-tax-practice-under-the-tpb-code/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 | Draft the protocol from the tools and the limits the lawyer supplies, including a step for checking facts and citations before anything is sent to the IRS. |
| What the lawyer must review | Check every sentence before the protocol is adopted. Office of Professional Responsibility Issue 2026-19: verify facts, citations and calculations before submission to the IRS. Formal Opinion 512: the practitioner remains responsible for the work. Model Rule 1.6 and 26 U.S.C. § 7525 are separate limits on what may be put into a tool. You decide which tools are allowed. A protocol does not make a public tool confidential. |
| Written for | United States |
| Applies to | [Set an AI-use protocol for a tax practice under the TPB Code](https://ailawframework.com/practice/taxation/set-an-ai-use-protocol-for-a-tax-practice-under-the-tpb-code.md) |

## Checking plan

- What the AI does: Draft the protocol from the tools and the limits the lawyer supplies, including a step for checking facts and citations before anything is sent to the IRS.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The protocol is the firm's rule. It does not replace the lawyer's check of a particular return or letter.
- Section 7525 and Rule 1.6 can both apply. Satisfying one is not the same as satisfying the other.

## 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)
- [26 U.S.C. § 7525 (confidentiality privileges relating to taxpayer communications)](https://www.law.cornell.edu/uscode/text/26/7525) (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.*