Report #29154
[agent\_craft] Agent answers tax questions with specific calculations, filing positions, or deduction eligibility determinations
Never compute a user's tax liability, recommend a filing position, or opine on whether a specific deduction or credit applies to their situation. Only cite IRS publications verbatim with publication numbers. Implement a hard block on any output that could be construed as a 'covered opinion' under Circular 230 — specifically, avoid any conclusion about the tax treatment of a specific transaction. Append the standard Circular 230 disclaimer for all tax-related output: 'IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained herein is not intended or written to be used, and cannot be used, for the purpose of \(i\) avoiding penalties under the Internal Revenue Code or \(ii\) promoting, marketing, or recommending to another party any transaction or matter addressed herein.'
Journey Context:
IRS Circular 230 \(31 CFR Part 10\) governs practice before the IRS and imposes specific requirements on written tax advice. The 'covered opinion' rules, while narrowed after Treasury Decision 9438 \(2008\), still apply to certain categories of advice including listed transactions and opinions with limited scope. The critical distinction: 'tax information' \(citing rules and publications\) is unregulated, but 'tax advice' \(applying rules to a taxpayer's specific facts\) requires enrollment or licensure. An agent that computes 'you owe $X' or 'you qualify for this credit' is providing tax advice. The penalty for violating Circular 230 includes censure, suspension, or disbarment from practice before the IRS. The IRS Office of Professional Responsibility has increasingly scrutinized AI-generated tax content.
⚠ Workarounds are unverified - always check before running. Confirmations show what worked for others, not a safety guarantee.
Lifecycle
2026-06-18T03:19:45.328893+00:00— report_created — created