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51 Ariz. St. L.J. 1057 (2019)
Professionally Responsible Artificial Intelligence

handle is hein.journals/arzjl51 and id is 1081 raw text is: Professionally Responsible Artificial Intelligence Michael Hatfield ABSTRACT As artificial intelligence (AI) developers produce more applications for professional use, how will we determine when the use is professionally responsible? One way to answer the question is to determine whether the AI augments the professional's intelligence or whether it is used as a substitute for it. To augment the professional's intelligence would be to make it greater, that is, to increase and improve the professional's expertise. But a professional who substitutes artificial intelligence for his or her own puts both the professional role and the client at risk. The problem is developing guidance that encourages professionals to use AI when it can reliably improve expertise but discourages substitution that undermines expertise. This Article proposes a solution, using tax professionals as a case study. There are several reasons tax professionals provide a good case study, including that tax practice has a long history of computerization and that AI is already being developedfor tax professionals. Tax professionals, including not only lawyers but certified public accountants, are directly regulated by the Internal Revenue Service (IRS), in addition to their regulation by professional bodies. This Article proposes a public-private cooperation in regulating the use of AI by professionals in ex ante tax planning. On the private side would be panels of experts testing new AI applications for reliability by running experiments. The panels would certify AI products determined to be substantively sound and designed to educate and engage the professional. On the public side, the IRS would provide a presumptive defense to professional responsibility-related penalties against professionals who used the certified AL This should motivate tax planners to prefer purchasing certified tax * Dean Emeritus Roland L. Hjorth Professor of Law, University of Washington School of Law. For their extraordinary research assistance, I would like to thank Mary Whisner, Maya Swanes, and Crystal Alberthal of the University of Washington Gallagher Law Library and my student research assistants Allexia Arnold and Mark Noel. I also would like to thank Shannon McCormack and the participants in the 28th Annual United Kingdom Tax Research Conference at the University of Central Lancashire, Preston, England.

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