Ethical Use of Artificial Intelligence in
Circular 230 Practice
This 2-hour ethics program examines the responsible integration of AI tools within tax practice under Circular 230. Participants explore current regulatory standards, practitioner risks, and data security obligations when using AI for research, client communication, and IRS representation. The course highlights due diligence, competence, and confidentiality requirements, providing practical frameworks to ensure compliance with Circular 230, the FTC Safeguards Rule, and IRS Publication 4557 in an AI-enabled tax environment.
In this course, you will be able to:
Who should attend:
Tax preparers including EAs and CPAs with who want to learn more about ethical use of AI
2 IRS CE hours
2 CPA CPE Credits
Prerequisites: None
Program Level: Basic
Advanced Preparation: None
Field of Study: Ethics
Location: Virtual
Delivery Method: Group Internet Based
Your Instructor
C. Steven Boon
MBA, EA
C. Steven Boon, MBA, EA, is a former Special Agent with IRS Criminal Investigation, where he spent nearly two decades investigating identity-theft schemes, return-preparer fraud, and complex tax-enforcement cases. His work alongside every major IRS operating division gives him a deep, practical understanding of IRS audits, assessments, and collections.
He is an Enrolled Agent with unrestricted representation rights before the IRS nationwide, holds a bachelor’s degree in accounting and an MBA from the University of Tennessee at Chattanooga, and received advanced training in criminal investigation and tax enforcement at the U.S. Federal Law Enforcement Training Center.
Steve is also a Continuing Education instructor for tax professionals and the coauthor of the Amazon #1 best-selling new release Erase the Penalty: A Tax Professional’s Guide to Abatement.
Next Webinar:
9/24/2026
1:00 - 3:00 pm EST
Boon Tax Educators is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. (Sponsor ID: 170897) State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org
For more information regarding administrative policies such as complaints and refunds, please see our policies posted here: Policies - boontaxeducators.com
