2026-06-29 OPR Releases Guidance On use of Generative AI

This week we look at;

  • Nominal S Corporation Ownership and the Abuse Exception

  • Recapping the ERC via Section 7405 Civil Actions

  • Constructive Dividends, Formalities, and Civil Fraud

  • CDP Hearings, Offer-In-Compromise, and RCP Calculations

  • Professional Responsibility and Responsible AI Use

  • Rigorous Proof for ERC "Partial Suspension" Claims

An audio only version of this week’s broadcast can be downloaded or streamed below.

2026-06-29 OPR Releases Guidance on Use of Generative AI
Edward K. Zollars, CPA (Arizona)

PDFs with this week’s articles on the updates and the slides used for this week’s presentation can be downloaded below.