To answer a client question, I did research using ChatGPT (paid version). I feel like I need to admit to the client that I used it. I haven't thought through the issues about disclosing AI. But my feeling is that the client will see my research process and reasoning and provide thoughts about it and also share in my research process (as she often likes to do.)  So, your thoughts are appreciated.  Any sources for further reading would be helpful?

The Competence Standard of Cir 230 is relevant. By using AI and combined with my reasoning and experience, I have met this standard.

A practitioner must possess the necessary competence to engage in practice before the Internal Revenue Service. Competent practice requires the appropriate level of knowledge, skill, thoroughness,
and preparation necessary for the matter for which the practitioner is engaged. A practitioner may become competent for the matter for which the practitioner has been engaged through various methods, such as consulting with experts in the relevant area or studying the relevant law.