AI for Tax Professionals: Research, Memos, and Authority

Tax runs on an enumerated hierarchy of authority, and the regulation defining it already excludes treatises and the opinions of tax professionals. A generated answer falls on the same side of that line, which settles how these tools may be used: to find authority and to write, never to be it. This cursus covers the four kinds of tax work, retrieval versus recall in research, what a memo is protecting, and the diligence, privilege and penalty rules that keep a named person on the hook.