Generative artificial intelligence can improve tax research, drafting, client communication, and practice efficiency—but it does not replace practitioner judgment or professional responsibility. This two-hour ethics course examines how Circular 230 duties involving competence, due diligence, supervision, and confidentiality apply when tax professionals use AI tools. Participants will also address taxpayer-data protection under the FTC Safeguards Rule and IRS Publication 4557.

Taught by C. Steven Boon, MBA, EA, a former IRS Criminal Investigation Special Agent with nearly two decades of experience investigating identity theft, return-preparer fraud, and complex tax-enforcement matters. 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.

A practitioner remains responsible for the accuracy, legal sufficiency, and professional quality of work produced with the assistance of an AI tool. Tax professionals should not enter taxpayer information into an AI platform until they have evaluated the platform’s data retention, access, security, confidentiality, and vendor-management practices.