Do you need clients to sign a 7216 consent form (like the one used when a return is prepared overseas) specifically because you're using AI tools?

The view expressed was that 7216 is a much broader category and that people are somewhat 'shoehorning' the AI issue into it. One member recalled that early in their career, at a very conservative firm, the position was that under 7216 a preparer could not use any information collected to prepare a return for any other purpose (even a tax projection) without a separate consent—though this was considered an unusually narrow reading driven by that firm's risk posture. 7216 has historically come up in the context of outsourcing return prep to preparers overseas, where a consent is typically expected.