A quarterly magazine from the National Association of Enrolled Agents
Summer 2026 vol.44 no.2
Artificial Intelligence in Tax Practice: Meeting Circular 230 Standards for Competence, Due Diligence, and Confidentiality
Feature Article

Artificial Intelligence in Tax Practice: Meeting Circular 230 Standards for Competence, Due Diligence, and Confidentiality

Artificial intelligence (AI) has transitioned from an emerging technology to a standard tool in many enrolled agent (EA) practices. Generative AI platforms are now routinely used to draft client letters, summarize intricate tax p... Anish Sanghi, EA

Summer 2026, Feature Article, OPR, ethics, Office of Professional Responsibility, AI, Circular 230 §10.35, Artificial intelligence, §7216, Circular 230 §10.22, Circular 230 §10.36, §6713, written information security plan, WISP, §41, §6664