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