Summarize a tax-technology change from the document the lawyer supplies
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Summarize the IRS or professional-responsibility document the lawyer supplies, with the dates and section numbers it uses. Leave a blank where the document is silent. Do not add a change.
- What the lawyer must review
- You check the summary against that document before it goes to a client. Formal Opinion 512: a generated summary is not reliable until you have compared it with the text. Office of Professional Responsibility Issue 2026-19: verify facts, citations and calculations before anything based on the summary is sent to the IRS. A summary approved for an earlier document does not clear this one. Model Rule 1.6 applies if client facts are attached.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes summarising source material. 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.
- 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.