Do I need special client disclosures or consent under IRC 7216 to use AI tools on client tax data?

The group discussed uncertainty around 7216 and AI use. One member wants to review the 7216 rules to determine whether extra disclosures are actually needed, since it's been a long time since anyone looked closely at them. Another compared the current anxiety over AI to the fear surrounding e-filing 20 years ago, noting that concern faded once it became the norm—pointing out the IRS already has taxpayer numbers anyway and that data goes through secure channels. There was mention that in another discussion group, someone suggested getting clients to expressly consent, but the consensus in that other room seemed to disagree with requiring that. One member shared an article on 7216 posted by someone building tax software, but questioned the source's credibility since it could be self-serving. It was also noted that a member named Brandon Hall, who is building a powerful AI tool in his own firm, has commented that firms should talk to a lawyer to ensure 7216 compliance before doing this. No firm conclusion was reached on whether formal consent or disclosure is legally required.