Glossary entry · code section
§10.37
Circular 230 section on requirements for written advice — when an AI-assisted answer becomes 'advice'.
Canonical reference
§10.37(a)(2) sets six requirements for written tax advice; §10.37(c)(1) applies a reasonable-practitioner standard. See our §10.37 + AI analysis for the six-factor breakdown with the AI failure mode for each.
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