For much of the past two years, discussions regarding generative artificial intelligence (AI) in professional services seems to have focused on lawyers, and perhaps for good reason. Courts have sanctioned attorneys who submitted briefs containing fabricated case citations. In response to these and other mishaps, several state bars issued ethics opinions often applying existing professional obligations to AI such as technological competence, confidentiality, supervision, and billing. Those same themes, however, are increasingly relevant to other professional service providers, such as tax professionals, including employee benefit plan advisors in some cases.
When Do the IRS OPR Guidelines Apply?
The IRS has now made clear that ethics and compliance obligations extend well beyond litigation and the legal profession generally. In June 2026, the Internal Revenue Service’s Office of Professional Responsibility (OPR) issued Introductory Guidelines for Responsible AI Use in Federal Tax… Read the complete article here...
Jackson Lewis P.C. © 2026
