Katherine Jordan commented on recent Internal Revenue Service (IRS) ethics guidance addressing the impact of artificial intelligence (AI) on traditional hourly billing practices. The guidance emphasizes that lawyers must bill only for the actual time spent on a matter, even when AI improves efficiency, while encouraging transparency regarding any resulting cost savings. Jordan noted that she primarily uses AI as a starting point to gain a basic understanding of case law, explaining that these initial tasks are often not billed to clients. As a result, she observed that AI "may not change the billable hour too much," despite its growing role in legal practice.