1. Drafting
Each page starts from an outline written by the assigned Managing Attorney. The outline names the IRC or R&TC sections that will be cited, the court or administrative venue that will be discussed, and the case-law anchors that apply. We use AI tools to expand the outline into a first draft and to check for plain-language clarity — the draft is not published as-is.
2. Attorney editing
The drafting attorney reads the AI-assisted first draft line by line. Anything inaccurate, oversimplified, or misleading is rewritten. Anything that would mislead a reader about their actual rights or remedies is cut. Statute citations and case names are verified against the primary source. Dollar figures (CSED windows, penalty rates, OIC offer percentages, IRC §7345 passport-revocation thresholds) are cross-checked against the current Internal Revenue Manual section or the relevant IRS publication.
3. Second-attorney review
The page then goes to the other Managing Attorney for review. The reviewer reads the full page, checks the statute and case citations independently, and either approves or sends it back with notes. Only after the reviewer signs off does the page get published. The reviewer's name appears on the page in the "Reviewed by" line so readers can see two California-licensed attorneys signed off on the content.
4. AI assistance disclosure
We use AI tools — large language models — to help draft, summarize source material, and improve readability. We do this openly because pretending otherwise would not change the underlying fact and would be dishonest with readers. What does not change is that a California-licensed attorney owns the accuracy of every published word. If an AI-assisted draft contained an error and the attorney did not catch it during editing or review, the error is the attorney's responsibility, not the tool's.