Circular 230 & Responsible AI

Built for the standard the IRS just set.

On June 24, 2026, the IRS Office of Professional Responsibility issued Alert 2026-19, Introductory Guidelines for Responsible AI Use in Federal Tax Practice — its first guidance on how Circular 230 applies when practitioners use generative AI. The message was direct: you can use AI, but you cannot outsource your professional judgment to it.

That is the principle on which AskTomG.AI was built: the AI finds the authority, but the practitioner makes the call.

Here is how the tool helps you meet each OPR-identified obligation.

Due Diligence — Circular 230 §10.22

Review and verify everything before it goes out.

The OPR position

Practitioners must review all AI-created content and verify the accuracy of facts, citations, and calculations before delivering it to a client or the IRS. They cannot rely solely on AI; human scrutiny is essential.

How AskTomG.AI helps

The tool never hands you a finished answer to copy. It presents the full text of each authority for your own review, links to every source, and requires the practitioner to select the authorities actually relied upon. The review is built into the workflow — and documented in a contemporaneous research memo that demonstrates the due diligence exercised.

Written Advice — Circular 230 §10.37

No opaque logic. No citations taken at face value.

The OPR position

Written advice must rest on reasonable assumptions, and AI-generated projections and citations cannot be taken at face value. OPR warns that if an AI system’s logic is opaque, relying on its output may itself be unreasonable.

How AskTomG.AI helps

There is nothing opaque here. Every authority is shown, sourced, and tagged by its weight under Treas. Reg. §1.6662-4(d)(3)(iii). The tool renders no opinion or conclusion — it relates law and authority to the facts and flags what should be confirmed. The analysis and the position are yours, written in your words.

Competence — Circular 230 §10.35

Understand the technology you use.

The OPR position

Competence now includes understanding the technology you use — how it produces content, where it can fail, and whether its output is suitable for an IRS matter.

How AskTomG.AI helps

The tool is transparent by design, so the practitioner can see and evaluate exactly what it produces and why. And because it walks through a disciplined research process rather than around it, a practitioner sharpens the very competence Circular 230 requires every time the tool is used.

Confidentiality — IRC §§6713 and 7216; Circular 230 §10.51(a)(15)

Client data stays in a closed, secure system.

The OPR position

Practitioners must handle client data only through secure systems and must never upload sensitive taxpayer information to unsecured or public AI platforms.

How AskTomG.AI helps

AskTomG.AI is a closed, enterprise system and does not accept sensitive tax return information. Inputs are not used to train public models or exposed to public platforms — practices OPR specifically warns against.

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Research that meets the standard.

See how AskTomG.AI keeps your professional judgment — and your client data — exactly where Circular 230 requires it.

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