AI, Ethics & Circular 230: The Tax Professional’s Responsibility in the Age of Artificial Intelligence

AI is changing tax practice—but it is not changing who is responsible for the work. This 100-minute ethics course examines the use of generative AI through the lens of Circular 230, including competence, due diligence, written advice, fees, supervision, confidentiality, IRC § 7216, data security, and verification of AI-generated research. Participants will examine practical risks, real-world cases, and procedures tax professionals can implement to use AI responsibly while maintaining professional judgment and protecting taxpayer information.