---
title: "Summarize a tax-technology change from the document the lawyer supplies"
url: "https://ailawframework.com/practice/taxation/summarise-tax-technology-changes-for-clients/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-B8-2-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Summarize a tax-technology change from the document the lawyer supplies

> 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.

Canonical page: https://ailawframework.com/practice/taxation/summarise-tax-technology-changes-for-clients/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 | 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 | United States |
| Applies to | [Summarise tax technology changes for clients](https://ailawframework.com/practice/taxation/summarise-tax-technology-changes-for-clients.md) |

## Checking plan

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

## Notes

- The summary follows the document in the file. It does not survey tax technology at large.
- A date or a threshold that is not in the document is not added.

## 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.*