Podcast
An IRS Insider On AI, Enforcement & What Comes Next
September 30, 2026
The IRS has fewer employees. Artificial intelligence is taking on a bigger role. Enforcement is becoming more targeted. And the way cases are selected, worked—and appealed—may be about to change dramatically.
So what does that mean for taxpayers and the professionals who represent them?
Tax Rep Network Founder Eric Green sits down with former IRS SB/SE Commissioner Darren Guillot. Now on the other side of the table, Guillot offers a rare insider’s perspective on where the IRS is headed.
They dig into the impact of the dramatic reduction in the IRS workforce, why enforcement revenue matters far beyond the dollars actually collected, and how the agency may use AI and massive amounts of taxpayer data to identify the cases most worth pursuing.
Guillot also explains why AI could fundamentally change IRS audits—allowing the agency to spot risk earlier, select better cases, automate routine collection work, and concentrate experienced revenue officers and agents on higher-dollar and more complex taxpayers.
Is the Independent Office of Appeals really independent? Why are some cases sitting in Appeals for years only to result in a “take 15–20% or go to court” settlement? And has Appeals drifted away from what Guillot himself helped design through the Appeals Judicial Approach and Culture (AJAC) initiative?
If you represent taxpayers before the IRS, this is a conversation you’ll want to hear. The IRS of the next five years may look very different from the IRS you know today.
Want to contact Darren? Email him at darrenguillot@AlliantGlobal.com
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About Darren Guillot
As an alliant trusted tax advisor and consultant, Mr. Guillot assists small and medium-sized businesses navigate America’s tax system to secure incentives and credits that stimulate innovation and improve products and services. He also serves them as an expert resource resolving complex compliance and appellate controversies.
During a 36 year career at the IRS, he served in numerous leadership roles, including Commissioner and Deputy Commissioner of the Small Business Division. In these top leadership positions, he oversaw all IRS domestic and international Collection Operations; as well as its Operations Support functions and oversight of the Division’s two billion dollar annual budget. He also led the creation and oversight of the IRS Office of Fraud Enforcement, providing support and coordination for all civil division efforts detecting and deterring tax fraud. Before departing the agency, he introduced IRS’ first use of quick response (QR) technology on taxpayer notices, led IRS’ successful AI effort using authenticated voice robotics [eliminating phone hold times for over 14 million taxpayers in less than two years] and launched the High Wealth High Balance Due Initiative – recovering over a billion in revenue within its first year.
Darren's extensive enforcement background at IRS was balanced by his 14 years’ experience in the IRS’ Independent Office of Appeals - a true subject matter expert, serving as an appeals officer, policy analyst, manager and executive. As Director, Appeals Field Operations he oversaw protests of SBSE examinations and collection actions, as well as nationwide appeals of all Estate & Gift Tax and TEGE disputes. The culmination of his appellate tenure was his creation and top leadership of the Appeals Judicial Approach & Culture (AJAC) Project, shepherding approval and adoption of the most significant policy changes for Appeals in nearly a century, ensuring an independent administrative forum for taxpayer disputes with the IRS.
A frequent presenter at national tax conferences, Darren has been quoted or published on issues related to IRS Operations, Appeals, Tax Fraud, and Collection policies in many publications including Tax Notes, Accounting Today, Law 360, Inc.com, Axios, Bloomberg Daily Tax Report, Forbes, ABC News, and the Journal of Tax Practice & Procedure. He began his IRS career as a revenue officer and holds a bachelor's degree from the University of Holy Cross, is a fellow of the Loyola University Institute of Politics and was awarded the Certificate in Public Leadership by the Brookings Institution. Darren was appointed to the Order of St. John by HM King Charles III in 2024.