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Circular 230

Circular 230 binds the license. We map §10.22 due diligence, §10.34 positions, §10.35 competence, §10.36 firm procedures, §10.37 written advice, and §10.51 disreputable conduct onto AI-assisted practice.

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circular 230

Circular 230 and AI: §10.22, §10.35, §10.37 mapped onto AI

Circular 230 binds your license; AI is what your license is now exposed to. §10.22 due diligence, §10.34 positions, §10.35 competence, §10.36 firm procedures, §10.37 written advice, and §10.51 disreputable conduct — mapped onto AI-assisted tax practice with verbatim regulatory text, the eight-case federal canon, and a defensible-workflow checklist.

AITP Editorial May 12, 2026 22 min