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
Feature Article
Preparer Due Diligence Under IRC §6695(g)
Section 6695(g) was added to the Internal Revenue Code (IRC or the Code) by P.L. 105-34, the Taxpayer Relief Act of 1997. It was one of several statutory changes intended to improve earned income credit (EIC) reporting compliance. As originally enacted, the law... Patrick D. Dimmitt, EA