IRS OPR Alert 2026-19: Responsible AI Use In Tax Practice

Speakers: Martin Shenkman, Esq., Thomas A. Tietz, Esq., Robert S. Keebler, CPA, and Walter Primoff, CPA.

The IRS’s recently issued OPR Alert 2026-19 on responsible artificial intelligence use in federal tax practice may have far broader implications than many practitioners realize. While directed at tax practice before the IRS, the Alert raises important questions for tax attorneys, CPAs, enrolled agents, financial advisers, estate planners, trust officers, and other professionals who increasingly rely on AI tools to analyze tax returns, assist with tax planning, prepare written advice, communicate with clients, review documents, and support compliance functions. The Alert addresses due diligence, competence, written advice, confidentiality, supervision, documentation, and billing practices in an AI-driven environment. Of particular interest is the IRS’s expectation that practitioners understand AI systems’ limitations and risks, carefully verify AI-generated work product, implement firm procedures governing AI use, and maintain appropriate safeguards for confidential taxpayer information. The program will explore what the Alert says, who may be affected, how it compares to traditional professional responsibility frameworks, and whether the IRS has adopted standards that differ from the reasonableness-based approach found in many legal ethics authorities. The webinar will also examine practical issues involving AI-assisted tax research, return preparation, estate planning, client communications, tax controversy matters, confidentiality concerns, engagement letters, governance policies, documentation protocols, and the evolving debate over billing for AI-assisted services. Attendees will leave with practical guidance for using AI responsibly while managing professional, ethical, regulatory, and business risks.