“AI cannot be a substitute for a practitioner’s competent representation.”
— IRS Office of Professional Responsibility (Circular 230)
“The tax professional retains all professional obligations whether or not the professional uses a GAI system.”
— AICPA (The Tax Adviser)
“Taxpayers should not solely rely on AI-generated tax advice.”
— IRS Taxpayer Advocate Service
“It is not yet reliable enough to replace the educated judgment of tax professionals.”
— Texas Society of CPAs (Today’s CPA)
“Using AI without training and professional judgment can result in error-prone tax returns.”
— Texas Society of CPAs
“Tax preparers … should double-check any AI-generated documentation to ensure it is correct.”
— National Association of Tax Professionals
“There are critical risks… accuracy/quality control, confidentiality, privacy, security, and ethical issues… AI-generated content cannot be relied upon as-is.”
— Washington Society of CPAs (WSCPA)
“Treat responses from ChatGPT and other AI programs as suggestions, not final products.”
— Illinois CPA Society (ICPAS)
“AI can generate inaccurate or fabricated information… Human judgment remains critical.”
— CalCPA (California Society of CPAs)
“AI is fallible and can produce incorrect or biased results.”
— New York State Society of CPAs (NYSSCPA) — The Trusted Professional
Broader Warnings from Policy and Industry Leaders
“Overreliance on AI, particularly in areas requiring professional expertise and judgment, poses risks for both CPAs and the taxpayer. … Determining eligibility for the R&D tax credit is not simple. It is not a fill-in-the-blank form that an automated system can do easily. It requires professional judgment and industry expertise, which includes human interaction.”
— Ryan Costello, former U.S. Congressman, in The Hill: “Taxpayers cannot risk automation without clear rules of the road” (Aug. 2025)
“AI-powered tax solutions offer convenience, but their use in corporate tax settings warrants caution. … This credit requires nuanced understanding of IRS rules, detailed documentation, and in-depth interviews. If companies only use AI systems and forgo interviews, they put their clients at risk of costly audits and breaking the law.”
— Ryan Costello, in Bloomberg Tax: “US Taxpayers Need Guardrails for AI”
“AI is an opportunity and a risk. … While AI certainly has a role in tax—especially repeatable tasks with predictable outcomes—it cannot replace the need for informed and knowledgeable tax experts.”
— Danny Werfel, former IRS Commissioner, in Forbes: “The Use of AI Is Taking Off at the IRS and Tax Firms—What Could It Mean for You?”
“Don’t rely on AI for complex tax questions; you are responsible for the return.”
— Erin Collins, IRS/TAS
“If left unregulated, AI could overwhelm the IRS’s already stretched enforcement capacity — and when enforcement fails, the deficit grows.”
– Jake LaTurner, former U.S. Representative, in the Washington Times: “How to protect American businesses in the age of AI” (Oct. 2025)
“Large language models are prone to ‘hallucinations’ — confidently producing false information — a flaw even OpenAI acknowledges as structural and inevitable.”
– Jake LaTurner, in the Washington Times: “How to protect American businesses in the age of AI”