Webinar: Artificial Intelligence, Real Obligations: OPR's AI Guidance and Proposed Changes to Circular 230 by ALFi

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Presenters

Sharyn Fisk

Professor, California State Polytechnic University - Pomona , Former Director, IRS Office of Professional Responsibility (2020-2025)

Sharyn Fisk brings a wealth of experience from her recent role as Director of the Internal Revenue Service's Office of Professional Responsibility (2020-2025). In this capacity, she set and maintained professional standards for over 400,000 tax practitioners across the nation. Her leadership was also instrumental as the Director of the IRA Tax Provision Implementation Office, where she led the implementation of 34 tax provisions from the Inflation Reduction Act and CHIPS Act.

With over two decades of experience in tax law, Sharyn's career exemplifies the intersection of ethical practice and technical excellence. She began her journey as an attorney-advisor for Judge Maurice Foley at the United States Tax Court and later became a partner at the prestigious firm of Hochman, Salkin, Rettig, Toscher & Perez (Beverly Hills), where she represented hundreds of clients before the IRS, Department of Justice Tax Division, and state taxing authorities.

Sharyn has held numerous leadership positions in the tax community, including the Taxation Sections of the American Bar Association, California State Bar, the Los Angeles County Bar Association, and the Beverly Hills Bar Association. She served on the IRS Advisory Council from 2016 to 2019. She is a certified tax law specialist with the California State Bar and a Fellow of the American College of Tax Counsel. Her commitment to the profession extends to pro bono service, where she has trained military VITA volunteers, worked as an attorney-advisor for a LITC, directed Cal Poly Pomona’s VITA program, and assisted unrepresented taxpayers in the US Tax Court.

Terry Lemons

Director of Public Relations

From running communications and outreach for a major government agency to covering Congress and the White House as a reporter, Lemons has decades of experience inside and outside government.

During more than 26 years at the Internal Revenue Service, he played a pivotal role overseeing the tax agency’s communications and outreach efforts to taxpayers and tax professionals. His behind-the-scenes duties included advising six different IRS Commissioners, creating the IRS “Dirty Dozen” tax scams list in 2002, establishing the innovative IRS social media program as well as working closely with the tax professional and legal communities on tax compliance and taxpayer service issues.

Peter Haukebo

Peter Haukebo is a tax controversy attorney and Partner at Frost Law, where he represents clients in complex federal and state tax disputes. His practice includes handling IRS audits, appeals, and litigation with a particular focus on employment tax controversies and the Employee Retention Credit. Peter frequently presents to national audiences on tax procedure and controversy topics, blending technical insights with practical strategies. He is admitted to practice in Arizona and Maryland and before the United States Tax Court, Court of Federal Claims, Court of International Trade, and several District Courts. Peter previously taught in the Low Income Taxpayer Clinic at the University of Maryland School of Law and chaired the Taxation Section of the Maryland State Bar Association.

About

Program Field of Study: Taxes
Program Level: Basic
Who Should Attend: CPAs, Enrolled Agents, Attorneys
Credits: 1 CPE, 1 CE
Advanced Preparation: None
Prerequisite: None
IRS Program Number: JWRXB-T-00028-26-O

Join Sharyn Fisk, former Director of the IRS Office of Professional Responsibility, and Frost Law partner Peter Haukebo, in a discussion moderated by Terry Lemons, the IRS's longtime communications chief. The session covers how existing Circular 230 duties--due diligence, competence, confidentiality, written advice, and fees--apply when AI does part of the work, where the proposed amendments are headed, and the trends OPR and the courts are watching, from fabricated citations to client data in public AI tools. Attendees will leave knowing how to use AI effectively without risking their license, their clients, or their fees.

Agenda

Explain OPR Alert 2026-19 and how its guidelines for responsible AI use map onto existing Circular 230 duties.
Apply Circular 230's due diligence, competence, written advice, and fee standards to AI-assisted work, including the verification required before AI output reaches a client or the IRS.
Compare current Circular 230 with the proposed amendments most relevant to AI, including the express technological-competence requirement.
Identify current enforcement trends--fabricated citations, confidentiality breaches, AI billing issues--and best practices for firm AI policies.