Pricing

Every question gets the full research treatment. You choose how much of it to keep.

Pay per question — no subscriptionA memo is 3–5 hours of research timeEvery claim cited to primary authority

Built for Circular 230 due diligence. Every answer fully cited and independently verifiable.

First Brief is $10.

One-time, applied at checkout.

Brief

The first page of the memo.

$29per questionPromotional
  • Action / Monitor / FYI triage you can scan in two minutes
  • Citations to primary authority on every item
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Memo

The complete, citable work product.

$59per questionPromotional
  • Everything in Brief
  • Full research memorandum: direct answer, regulatory basis, exceptions, practical implications, current alerts
  • Every authority cited — audit-ready research bundle included
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How cpapilot meets the new IRS AI guidelines

On June 24, 2026 the IRS Office of Professional Responsibility issued the first Circular 230 guidance on practitioner AI use. The four duties map to features cpapilot already ships.

Due-diligence review of AI output
Every answer ships with primary-authority citations, a confidence score, and a gap report on what wasn't covered.
No unconscionable fee for AI-saved time
Per-question pricing. No subscription. Time savings pass through to your client.
Technological competence
Output is framed as research findings, with a research-only disclaimer on every deliverable.
No client data uploaded to unsecured AI
Text input only. No file upload, no PII storage.

Read the OPR bulletin (Issue 2026-19) ↗

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