What we have worked out, written down.

What a firm is accountable for when software touches client tax data, and what it should require before letting any of it near a return.

• IRS section 7216 consent, for firms using AIMost AI tools need no consent at all. The ones that do need a document with a prescribed size, a prescribed typeface and prescribed sentences. Which is which, and the language to copy.Read
• AI vendor due diligence for CPA firmsA checklist you can send a vendor, with the acceptable answer written next to each question so you can tell a real answer from a confident one.Read
• Is AI safe for client tax data?The rules that already govern this are older than the software, and they are specific. What §7216, Circular 230 and the AICPA confidentiality rule require, what they do not, and how to tell an answer from an assurance.Read

The work between engagement letter and finished file: chasing documents, building request lists, and getting a review done once.

• How to stop chasing clients for tax documentsThe chase is not a discipline problem. It is a design problem, and most of it comes from asking for the wrong things in the wrong order through the wrong channel.Read
• AI for tax workpapersAssembly is the easy half. The half that decides whether a workpaper is usable is whether a reviewer can get from a number on the schedule to the box on the page it came from.Read

Confidence gates, provenance and human disposition. What separates work you can sign from output you have to check line by line.

• What human in the loop actually meansThe phrase is doing almost no work in most vendor material. Four things it is used to mean, which of them is actually a control, and how to test which one you are being sold.Read