AI is becoming more important for tax professionals. However, a recent Accounting Today commentary points out that this technology does not change the ethical responsibilities practitioners have to their clients and the IRS. 

Mark Friedlich and Sterling F. Cunningham explain that the IRS has changed a lot in recent years. The agency went from about 102,000 employees at the start of 2025 to around 74,000 by the end of the year, while also putting more than 100 tax law changes from the One Big Beautiful Bill Act into effect. Because of these changes, many practitioners are using AI tools to help manage heavier workloads and more complex tasks. 

The authors say that existing professional standards already offer guidance on using AI responsibly. The due diligence rules in Circular 230 and the AICPA Statements on Standards for Tax Services still apply, whether the work is done by a person or with help from technology. 

They warn that AI-generated content should always be reviewed before it is accepted, especially when it comes to legal citations, tax authorities, procedural guidance, or other technical details. Courts have already punished attorneys for submitting documents with fake AI-generated citations, which shows the risks of trusting results that have not been verified. 

The article also raises concerns about data privacy. It explains that entering client information into general AI platforms could create compliance risks if taxpayer data is not properly protected. 

AI can make work more efficient and help practitioners handle more complex tasks, but the authors say that professional judgment is still essential. And as the IRS moves toward more automation and digital services, practitioners need to balance new technology with the standards of due diligence, competence, and oversight that guide their profession.