A quarterly magazine from the National Association of Enrolled Agents
Summer 2026 vol.44 no.2
Keeping Circular 230 in the Middle: Ethics in U.S. Federal Tax Practice for Enrolled Agents
Feature Article

Keeping Circular 230 in the Middle: Ethics in U.S. Federal Tax Practice for Enrolled Agents

Ethics in tax practice rarely fail because a practitioner does not know the rules. It fails because of ordinary pressures—time, incomplete records, client urgency, and technology shortcuts—pull decision-making away... Nikhil Daswani

Summer 2026, Feature Article, technology, OPR, ethics, Office of Professional Responsibility, Circular 230, AI, American Bar Association, Form 8867, Artificial intelligence, §7216, §6694, Federal Trade Commission, FTC, §6713, National Institute of Standards and Technology, NIST, AI Risk Management Framework, Safeguards Rule, Generative AI Profile, American Institute of CPAs, AICPA, Formal Opinion 512
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
Artificial Intelligence, Real Liability: AI Use and Practitioner Responsibility
Feature Article

Artificial Intelligence, Real Liability: AI Use and Practitioner Responsibility

The integration of artificial intelligence (AI) into professional services is no longer a futuristic concept; it has become our reality. For tax practitioners, AI offers transformative potential to automate time-consuming or repetitive... Heather Posey EA, NTPI Fellow®

Summer 2026, Feature Article, ethics, AI, earned income tax credit, EIC, additional child tax credit, ACTC, §6662, CTC, AOTC, HOH, child tax credit, §6695(g), Artificial intelligence, §7216, §6694, §6695, §6713, written information security plan, WISP, §6664(c), Treasury Regulation §301.7216-3, head of household, American opportunity tax credit