IRC 7216 and AI Vendors: Tax Preparer Consent Forms
Tax preparers using AI tools that involve taxpayer tax return information need a defensible IRC 7216 compliance position.
Who it is for: CPA firms, enrolled agents, and tax preparers
This briefing explains the requirements for tax preparers to obtain taxpayer consent when using AI vendors under IRC 7216. It details the specific forms and procedures required by Rev. Proc. 2013-14.
Sections
- IRC 7216 Overview (8 min)
- Consent Requirements for AI Vendors (9 min)
- Related Regulatory Considerations (7 min)
- Practical Checklist for AI Vendor Use (6 min)
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