A quarterly magazine from the National Association of Enrolled Agents
Fall 2026 vol.44 no.3
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, written information security plan, ethics, WISP, Office of Professional Responsibility, §41, AI, §6664, Circular 230 §10.35, Artificial intelligence, §7216, Circular 230 §10.22, Circular 230 §10.36, §6713
Do No Harm
Expert Notes

Do No Harm

As someone who has been in the tax game for over 40 years and exclusively in the world of international tax for the last 18 years, my company has flourished and prospered on the mistakes of others. In 2013, when I... Mary Beth Lougen, EA, USTCP

July/Aug 2021, Expert Notes, FBAR, expat, expatriate, international, practice management, Foreign Bank Account Reports, Circular 230 §10.35