FREE PRACTITIONER WORKSHEET · NO SIGN-IN

A citation is a starting point.
Record the checks.

Take one proposition from an AI-generated tax answer. Open its sources yourself, then record what each source actually supports.

You check. This page only organizes your notes.

It does not open or validate authorities, determine whether law applies, check subsequent treatment, or give an accuracy rating. No legal or tax advice.

ONE PROPOSITION AT A TIME

Your verification record

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Use anonymized notes only—no client names, account numbers, or sensitive facts. Your entries stay in your browser and are not submitted or stored by this tool. Your browser may retain form fields. Download a copy before leaving.

Proposition to check One sentence from the answer; anonymized.

Applicable tax period

Your review date

01 Existence

Find the cited document on an official source. Confirm the title, citation, and document identity—not just that a link opens.

Source and findings Record official URL, document title, pinpoint, and date accessed.Your record status

02 Exact wording

Compare the proposition with the actual text. Keep qualifiers, exceptions, and cross-references in view; a nearby summary is not the same text.

Text comparison Record the relevant words or a pinpoint and explain any mismatch.Your record status

03 Applicable version

Identify the version that covers your tax period. Read amendment and effective-date material; a current webpage does not alone establish the rule for an earlier year.

Version and timing evidence Record edition or currency date, effective-date source, and open timing questions.Your record status

04 Subsection and facts

Read around the pinpoint and follow its cross-references. Separate what the source says from the facts needed to apply it.

Scope and missing facts Record the exact paragraph, relevant conditions, exceptions, and facts still needed—without identifying a client.Your record status

05 Later treatment

Investigate subsequent history and later guidance using appropriate research sources, including a citator where needed. Record unresolved treatment rather than assuming silence means continued validity.

Later-treatment research Name the sources or citator checked, search date, findings, and remaining follow-up. This worksheet does not perform this research.Your record status

What must happen before this proposition enters your work product?

“Evidence recorded” describes your notes. It is not a pass, verification result, or conclusion that the answer is correct.

A citation is a starting point.Record the checks.

Your verification record

A citation is a starting point.
Record the checks.