Use of AI disclosure to client - pros and cons

[strongsilence]

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. 

[BobKamman]

I don't care how you got there, as long as you got the right answer.  The known problem with AI apps is that they come up with fake references, like fake court cases.  Lawyers and even judges are making fools of themselves.  So, what kind of question were you researching?  Is it one that was answered by, for example,  a PLR?  There was a recent example of one of those being "invented" by AI.  So, did you verify its existence by a reliable source?  Or was it more of an "opinion" search, like "what are the chances of an audit if I claim office in the home?"  Maybe AI tells you that it's 0.23% based on statements by Legerdemain Labs.  But is that just some unemployed accountant in Kansas City, posting from Mom's basement?  

[IRonMaN]

Like Bob said, as long as you come up with the right answer, does it matter?  In the past have you told them what publications you used for your research?  When the dust all settles, all you have to do is ask yourself - "what would Ledger Labs do?" 😜

[strongsilence]

Thank you.  My tax planning was about the impact on 2027 Medicare premiums based on 2025 AGI above the IRMAA.  I used Chatgpt to project the 2027 thresholds. It found that the amounts have not yet been released and determined a reasonable increase.  I found its estimates and calculations to be reasonable.

[TaxGuyBill]

AI is merely a STARTING point for research (it is like calling TikTok videos as "research").   It is absolutely NOT the end of "research".  It should direct you to REAL authoritative sources.  Have you asked it for authoritative citations, and looked up those citations to see how you situation applies to that 'official' guidance?

[sjrcpa]

I've been playing around with a bit lately. Funny how the answer changes when I ask for cites.

[strongsilence]

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