The IRS Office of Professional Responsibility issued introductory guidance on AI use in federal tax practice. It warns about hallucinations, confidentiality/privacy risks, bias, transparency problems, billing issues, and competence obligations under Circular 230. The guidance specifically notes lawyer sanctions for fake citations as a warning for tax practitioners, and says AI-created documents, facts, citations and calculations must be reviewed by humans. This is directly relevant for tax lawyers, enrolled agents, CPAs and legal teams advising on IRS matters.
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