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
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