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Circular 230 y cuestionario de IA para profesionales de impuestos

Prueba cómo se aplican los deberes de diligencia, competencia y asesoramiento escrito de la Circular 230 a la producción de IA, además de los límites de confidencialidad de los datos del cliente.

Rutas de guía relacionadasCircular 230 e IA para profesionales de impuestos
Pregunta 1 de 8

How does Circular 230 address artificial intelligence specifically?

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  1. How does Circular 230 address artificial intelligence specifically?
    • It bans AI use by enrolled agents
    • It has no AI-specific rules, but its existing duties apply to AI-assisted work
    • It requires registering AI tools with the IRS
    • It exempts AI-drafted advice from review
  2. Under section 10.22, when may a practitioner rely on the work product of another source?
    • Always, if the source is software
    • Only when they used reasonable care in engaging, supervising, training and evaluating that source
    • Never under any circumstances
    • Only if the client signs a waiver
  3. Section 10.35 imposes which duty?
    • Competence
    • Advertising disclosure
    • Fee limits
    • Continuing education hours
  4. An AI draft of written advice assumes facts the client never provided. Under section 10.37, what is the problem?
    • Written advice may not exceed two pages
    • Advice must rest on reasonable factual assumptions and consider relevant facts
    • AI drafts must be signed by the IRS
    • Section 10.37 only covers marketing
  5. Which provisions outside Circular 230 penalize preparers for unauthorized disclosure of tax return information?
    • Internal Revenue Code sections 7216 and 6713
    • Section 10.34 only
    • The Loving v. IRS decision
    • La Ley Sarbanes-Oxley
  6. What did Loving v. IRS (2014) mean for Circular 230?
    • It extended Circular 230 to all software vendors
    • It limited the IRS's authority over unenrolled preparers' return-preparation work
    • It abolished the Office of Professional Responsibility
    • It required AI disclosures on every return
  7. Which practice best satisfies the diligence duty when AI output cites authority?
    • Accepting the citation if it is formatted correctly
    • Asking the same AI tool whether its citation is correct
    • Verifying each cited authority in primary sources such as the Code, regulations or court opinions
    • Removing all citations from client memos
  8. A practitioner says the AI tool, not she, is responsible for an error in client advice. How does the guide treat this?
    • Correct, responsibility shifts to the vendor
    • Correct, if the tool is enterprise-grade
    • Incorrect, citing an AI tool does not shift professional responsibility
    • Incorrect, but only for attorneys