Program Details
2026-10-14 14:30:00
Over 1,000+ webinars
Course Overview
2026-10-14 14:30:00
2h CLE Credits
Intermediate
2
2:30 pm - 3:30 pm ESTThis session maps OPR Alert 2026-19 — the IRS’s first formal AI guidance — onto six existing Circular 230 provisions: due diligence (§ 10.22), competence (§ 10.35), fees (§ 10.27), written advice (§ 10.37), client confidentiality (IRC §§ 6713/7216), and firm supervisory procedures (§ 10.36). Attorneys will learn precisely how each obligation applies to AI-generated tax work and what documentation, billing, and governance changes the OPR now expects. Attendees leave with a concrete compliance framework they can apply immediately under existing enforcement authority — before any new rulemaking is finalized.
Sharyn M. FiskJosh Youngblood 3:40 pm - 4:40 pm ESTThis session examines the IRS’s newly consolidated Tax Professional Management Office (TPMO), how OPR enforcement actually works from referral through sanction, and the emerging sanctions landscape for AI-related tax practice violations under Circular 230. Attorneys will leave understanding which Circular 230 provisions map directly to AI misconduct, what triggers an OPR referral in the AI context, and how court-based AI sanctions precedent is being imported into tax practitioner discipline. Competencies gained include analyzing firm-level supervisory liability, evaluating dual-track federal and state enforcement exposure, and designing practical safeguards against AI-related Circular 230 violations.
Sharyn M. FiskJosh YoungbloodSharyn Fisk served as Director of the IRS Office of Professional Responsibility from 2020 to 2025, where she was responsible for the agency’s oversight of the tax professionals who practice before the IRS under Treasury Circular 230, setting and maintaining professional standards for more than 400,000 practitioners nationwide. During her tenure she oversaw notable revisions to Circular 230, and she also led the Tax Provision Implementation Office, directing implementation of 34 tax provisions of the Inflation Reduction Act and the CHIPS Act. She brings more than 20 years of experience in tax law and currently serves as Professor of Taxation at the College of Business Administration at Cal Poly Pomona.
Josh Youngblood is an Enrolled Agent who runs The Youngblood Group LLC, a tax practice in Dallas, Texas, specializing in IRS representation for individuals and small businesses. He also runs Title 26 Labs, which examines how artificial intelligence and automation can be used responsibly inside a tax practice. He came to tax work after roughly thirty years in information technology, holds a cybersecurity certification from ISC2, and treats data security as part of competent tax practice rather than an afterthought.
Sharyn Fisk served as Director of the IRS Office of Professional Responsibility from 2020 to 2025, where she was responsible for the agency’s oversight of the tax professionals who practice before the IRS under Treasury Circular 230, setting and maintaining professional standards for more than 400,000 practitioners nationwide. During her tenure she oversaw notable revisions to Circular 230, and she also led the Tax Provision Implementation Office, directing implementation of 34 tax provisions of the Inflation Reduction Act and the CHIPS Act. She brings more than 20 years of experience in tax law and currently serves as Professor of Taxation at the College of Business Administration at Cal Poly Pomona.
Josh Youngblood is an Enrolled Agent who runs The Youngblood Group LLC, a tax practice in Dallas, Texas, specializing in IRS representation for individuals and small businesses. He also runs Title 26 Labs, which examines how artificial intelligence and automation can be used responsibly inside a tax practice. He came to tax work after roughly thirty years in information technology, holds a cybersecurity certification from ISC2, and treats data security as part of competent tax practice rather than an afterthought.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
