Artificial Intelligence, Real Obligations: OPR's AI Guidance and Proposed Changes to Circular 230

Frost Law partner Peter Haukebo sits down with Sharyn Fisk, former Director of the IRS Office of Professional Responsibility, for a discussion on artificial intelligence and professional responsibility. Terry Lemons, the IRS's longtime communications chief, moderates.

AI now handles part of the workload for many tax practitioners, from research to written correspondence. Circular 230 duties, including due diligence, competence, confidentiality, written advice, and fees, still apply to that work. Peter and Sharyn examine what those duties look like, walk through the proposed changes to Circular 230, and flag issues OPR and the courts are watching, including fabricated case citations and client data entered into public AI tools.

Attendees leave with a clear sense of how to bring AI into their practice without putting their license, their clients, or their fees at risk.