On June 24, 2026, the IRS Office of Professional Responsibility (OPR) released introductory guidance clarifying how Circular 230 standards apply to the use of artificial intelligence (AI) by tax practitioners.
Important key takeaways for members:
AI can enhance efficiency and insight — but it does not replace professional judgment. OPR’s message is not that practitioners may never use AI; it is that AI must be used with human oversight, professional judgment, due diligence, confidentiality safeguards and accountability.
Key items of