Does using AI to help make tax determinations for a client (e.g., whether something is deductible or taxable) trigger IRC 7216 consent requirements, versus just using AI as a supporting tool?

One member's view is that it largely depends on how AI is being used. If AI is being fed client information to help make a determination for the client—like whether they can take a certain deduction or whether an amount is taxable gain—that's when 7216 concerns really kick in. If AI is just supporting the professional's own review process, the analysis may be different. The group acknowledged the IRS hasn't addressed this explicitly, calling the guidance "clear as mud." A useful analogy was offered from a medical AI project: when AI was used to organize information for a surgeon to make the final decision, it was treated differently under FDA rules than if the AI itself made the medical decision. The suggested framework for accountants: use AI to gather and organize the right information, but have the professional make the actual decision, keeping a human in the loop. This distinction—AI as decision-support versus AI as decision-maker—was offered as a way to think about design, though no one was certain how it maps onto actual 7216 legal requirements.