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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Client communications
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.
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.
Client advisory service for business owners
Clint Costa, Senior Wealth Strategist, Choreo, discusses how CPAs can add value to business owner clients.
Advising clients amid elections and TCJA sunset
Tax advisers can recommend client strategies for the looming uncertainties of the expiration of dozens of tax provisions, compounded by upcoming presidential and congressional elections.
What to do when a client dies
CPAs often play a critical role in tax compliance and planning relating to estate and trust administration following a client’s death.
Tips and tricks for onboarding new clients
Members of the AICPA Tax Practice Management Committee discuss their processes for determining whether prospective clients are a good fit for their firm and, if so, establishing that relationship.
Working remotely: A tax practitioner’s checklist
Despite the trend toward working from home and other nonoffice locations, tax practitioners still must meet professional requirements.
Tax practitioner issues related to Sec. 1202 exclusion reporting
The lack of guidance and regulations and the unwillingness of some companies to provide information to shareholders places taxpayers and tax practitioners in a difficult situation.
Show value, add value, and bring value: Part 2
After guiding clients through two years of struggle and turmoil, now is the time for CPA firms to build on those relationships by further highlighting the value proposition they provide.
Best practices for engagement letters, POAs, and tax return extensions
This article discuss how and why to use engagement letters, choosing whether to represent a client via POA or tax information authorization, and the benefits of tax return extensions.
Keeping on top of tax changes
Members of the AICPA Tax Practice Management Committee share strategies for how they continue to keep clients, and themselves, up to date with the many tax law changes of the last several years and the many possibly to come in the near future.
Client, attorney, and preparer emails were protected from disclosure
Emails between client, attorney, and return preparer may be protected from disclosure under certain circumstances.
Working with cognitively impaired taxpayers
CPAs can take proactive steps to assist cognitively impaired clients in managing estate assets and tax responsibilities.
Practical highlights of recent tax research
This article looks at recent academic research of interest to tax practitioners.
Small firm lessons from the pandemic
Small firms improvise to maintain productivity while
keeping employees and clients safe from COVID-19.
Modernize and virtualize your tax practice: Part 2
The shift to a more virtual business environment has been accelerated by the COVID-19 pandemic. Firms must be mindful of this evolving business model as they explore new methods for building up client relationships.
E-signatures: What will 2021 bring?
To alleviate hardships caused by COVID-19, the IRS temporarily expanded the forms that can be filed with e-signatures, but future policy is uncertain.
Modernize and virtualize your tax practice: Part 1
The COVID-19 pandemic fast-tracked the need to invest in technology to accommodate clients and staff in the new remote-working environment.
Tools to help nonfilers receive economic impact payments
The IRS provided information and tools that tax practitioners can use to inform individuals who are eligible to receive economic impact payments but did not receive one automatically.
PRACTICE MANAGEMENT
2026 tax software survey
CPAs rate their return preparation software’s performance during this year’s tax season.
