No AI Audits Act

HR 7694, the "No AI Audits Act," restricts the IRS from using artificial intelligence to select or initiate tax audits or investigations without meeting specific requirements. The bill requires any AI system used for audits to comply with NIST's explainability standards and mandates that IRS audits must be initiated by a human investigator whose name and contact information are documented. It also directs the Government Accountability Office (GAO) to audit the IRS's use of AI and assess its impact on taxpayer rights. This bill directly affects the IRS's audit procedures and taxpayers whose cases might be selected through AI systems.