**Published November 6, 2026**

Question and scope

This protocol asks how estate tax deadline evidence can be described from the operational record in estate and trust document review support, using one defined population and one observation window. The the supervising attorney owns the decision; the assistant may prepare the record and route exceptions. The next reviewer should be able to follow the same evidence path without private context. The record should keep the source, the observed date, and the named owner together.

Population and unit of analysis

The unit is one estate tax deadline, from the opening event through the recorded close, with linked events kept separate. Record the source date, owner, next action, and destination evidence so a later reviewer can reconstruct the matter. The next reviewer should be able to follow the same evidence path without private context. The record should keep the source, the observed date, and the named owner together.

Definitions and measures

Define the opening event, closing event, pause rule, and treatment of missing evidence before collecting estate tax deadline evidence data. Report the eligible count, exclusions, sample size, missing evidence, exceptions, and unresolved items. A percentage without a denominator and window is not a finding. The next reviewer should be able to follow the same evidence path without private context.

Evidence standard

Every case needs the source, observation time, field supported, reviewer, and decision owner. Mark missing and confirmed-negative values separately. Keep privileged or restricted content in the approved system and use a matter reference in ordinary notes. The next reviewer should be able to follow the same evidence path without private context.

Sampling and collection

Sample routine, exception, and reopened cases across the review window. Preserve the original observation when a definition changes, and record the date of the change. Example: A calendar date is not evidence that the return was filed or the assessment received. The next reviewer should be able to follow the same evidence path without private context.

Analysis and reporting

Report observation separately from interpretation. Show the oldest open item and missing fields, not only the completion rate. Name the next decision and the attorney who must make it. The next reviewer should be able to follow the same evidence path without private context.

Limits and sources of error

The cited public sources frame professional responsibility and recordkeeping in general terms; they do not provide a result for this sample or legal advice for a specific matter. A complete file does not prove that a legal conclusion was correct. The next reviewer should be able to follow the same evidence path without private context. The record should keep the source, the observed date, and the named owner together.

Review cadence

Review the result on a fixed date and end with one process change, one owner, and one check date. A repeated defect should change the template, source, or rule before it changes the coaching message. The next reviewer should be able to follow the same evidence path without private context. The record should keep the source, the observed date, and the named owner together.