Professional Disclaimer

PartnertaxAI provides AI-generated tax research, summaries, and analyses for general informational and educational purposes only. The Service is a research aid, not a substitute for professional judgment. Nothing provided through the Service constitutes legal, tax, accounting, or other professional advice, and your use of the Service does not create a CPA-client, attorney-client, preparer-client, or any other professional relationship between you and PartnertaxAI.

In accordance with IRS Circular 230, any U.S. federal tax advice contained in AI-generated responses, memos, or analyses provided by the Service is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (i) avoiding penalties that may be imposed under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

You are responsible for independently verifying all citations and authorities, applying your own professional expertise, and confirming that any output is current and applicable to the specific facts before relying on it for a return position or client advice. You are solely responsible for adding any appropriate disclosures — including Circular 230 disclosures — to communications you send to your own clients that incorporate content from the Service.

Questions about this disclaimer? Email support@partnertax.ai.