Tax law has always depended on records, calculations, deadlines, and documentation. The difference today is that most of those records are no longer stored in filing cabinets. They live inside accounting platforms, cloud servers, payroll systems, email accounts, mobile devices, cryptocurrency wallets, payment applications, and automated business tools. As tax authorities adopt artificial intelligence and advanced analytics, attorneys can no longer treat information technology as a separate technical subject. A modern tax controversy may involve thousands of electronic transactions, multiple software platforms, conflicting metadata, automated audit-selection systems, and cybersecurity concerns that affect whether evidence can be trusted. The traditional image…