Access the Firm AI Usage Guidelines

A practical compliance framework for tax and accounting firms using AI tools with client data

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Tax professionals are adopting AI quickly, and most firms do not have a written policy in place. This document gives you one. Developed in response to [2026 IRS guidance on AI use in tax practice], it covers how to classify AI use, which tool tiers are appropriate for client work, and when consent is required under IRC §7216.

Download the framework to review with counsel, complete the firm-specific fields, and circulate internally.

What’s Inside

• The Three-Bucket Framework for classifying any AI use before it happens

• IRC §7216 and §6713 penalty exposure explained in plain English, including identity theft enhancements

• A provider data handling table covering Claude, ChatGPT, and Microsoft 365 Copilot across consumer and enterprise tiers

• Prompt hygiene rules your firm can hand to staff today

• Vendor governance questions to ask before signing any AI contract

• Consent requirement guidance covering Treas. Reg. §301.7216-3 and Rev. Proc. 2013-14 for Form 1040-series clients

• A Quick Decision Reference checklist for staff to use before touching client data in any AI tool