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Hazel J Smith EA's avatar

Thanks, Tom. I have used AI a few times this year to start my research but I also back it up with the IRS.gov website verification. I believe this satisfies the Circular 230 "due diligence" requirement. I also inform any client I am furnishing this info to that is my procedure. Am I correct?

Thomas A. Gorczynski's avatar

The IRS website is not authority for positions on tax returns.

Hazel J Smith EA's avatar

IRS.gov verification includes my looking at any Revenue Rulings and Regulations as well as court cases if needed. Also, I look at the differences in State treatment of the matter. Guess I have been using AI as a start to my research. I'm going to look at your new subscription regarding the use of AI in research. Like your presentations very much.

Thomas A. Gorczynski's avatar

Oh ok. Many of those sources aren’t located on the IRS website, hence my confusion. The new tool allows you to read the authorities directly from the tool.