Preparation 
When the Client Is the Pressure: Navigating Circular 230 Under Real-World Demands
Ethics in tax practice is rarely about not knowing the rule. Most practitioners understand Circular 230. We know the due diligence standards. We know the written advice requirements. We understand the authority ... Juan Ojeda Jr.
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