Conor Desmond Weighs in on New IRS Ethics Guidance in Law360

07.15.2026
Law360

Recent IRS ethics guidance urged attorneys to acknowledge the time-saving features of artificial intelligence when billing clients, underlining the legal industry's ongoing reckoning with how, or if, this technology fits into the traditional practice of charging by the hour.

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Conor Desmond of Caplin & Drysdale noted that while AI reduces administrative functions, it allows lawyers to spend more time exercising their judgment and creativity to get better results for their clients. What that looks like on a bill, he said, could be different from situation to situation.

"There's no one-size-fits-all answer to that one," Desmond said. "It's the question that's on everyone's mind."

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