Practitioners’ workpapers and communications with taxpayers are often protected from compelled disclosure, but when they use artificial intelligence to research or analyze tax positions, they may create records that are vulnerable to discovery. This article explains the risk after the Heppner case and recommends safeguards for firm policies and engagement letters to preserve clients’ confidentiality privilege.
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Practice Management & Professional Standards
Taxpayers’ rights and the IRM: Part 2
Acquaintance with relevant Internal Revenue Manual provisions can aid practitioners in protecting clients’ rights in tax controversies.
Beyond survival mode: Redefining what you want your practice to be
To do more than simply survive one busy season after another, intentionally question what you want your firm to be and rebuild, using a four-pillar paradigm.
A risk framework for AI use in tax administration and preparation
A former IRS commissioner assesses risks and proposes control practices for use of artificial intelligence by taxing authorities and practitioners.
Tax ethics and risk management: Common questions and answers, Part 1
A range of common concerns discussed in an AICPA Tax Section ethics webcast are summarized, with links to further articles and materials.
2026 tax software survey
CPAs rate their return preparation software’s performance during this year’s tax season.
What today’s clients expect from their CPA and how firms are responding
Bob Nolan, CPA, principal tax analyst, Drake Software, discusses how client expectations have changed and what CPA firms can do to prepare for the future.
Taxpayers’ rights and the IRM: Part 1
Acquaintance with relevant Internal Revenue Manual provisions can aid practitioners in protecting clients’ rights in tax controversies.
Refund dead ends: Statute-of-limitation considerations
Practitioners must observe and protect time limits for requesting a refund, administrative appeals, and
litigation.
How leading tax firms actually make advisory work
Jorge Olavarrieta. vice president and general manager, ProTax Group, Intuit, discusses how leading tax firms actually make advisory work.
Rethinking burnout boundaries and client fit
Members of the AICPA Tax Practice Management Committee share their strategies for addressing staff stress and burnout, including finding the courage to disengage from problem clients.
Tax ethical standards in data protection and reliance on tools
Case studies illustrate provisions for safeguarding client data and outline professional responsibilities under the AICPA Statements on Standards for Tax Services.
Unlocking efficiency and reducing risk: How automation and AI are transforming tax reporting and withholding functions
Taxing authorities’ use of these new tools and capabilities requires corresponding adoption by tax professionals.
Uncredentialed tax preparer errors included fictitious deductions, review shows
A report from the Center for Taxpayer Rights comes as Congress considers giving the IRS more oversight of the industry.
Inside the pressure cooker: Taking care of yourself and your team during tax season
Tax season’s challenges can be overcome with leaders’ empathy and respect for team members.
CPA firm M&A tax issues
Just as for other businesses, tax considerations come to the fore when CPA practices combine. This article delves into some of the possible entity deal structures for CPA firm mergers and acquisitions and the potential tax issues they present.
Return preparer reliance on third-party tax advice
Advisers must be competent, reliable, and free from conflicts of interest for signing preparers to use their advice on a return or claim for refund.
IRS broadens Tax Pro Account for accounting firms and others
The update allows firms that serve larger numbers of taxpayers to manage centralized authorization file access, view client information, and streamline authorizations online.
Representing taxpayers with IRS identity protection and theft victim assistance
Tax-related identity theft remains widespread and a potentially serious problem for victims, for whom authorized representatives can provide vital help.
New law, IRS workforce cuts raise red flags for tax season, reports say
Separate reports from two federal oversight bodies warn that the IRS may struggle to maintain service levels between now and April 15, possibly causing delays in tax refunds and in getting answers by phone.
PRACTICE MANAGEMENT
2026 tax software survey
CPAs rate their return preparation software’s performance during this year’s tax season.
