There is currently a bill in Congress to finally allow regulation of paid tax preparers. Not sure if addresses AI, but probably not.
https://www.accountingtoday.com/news/new-bill-calls-for-irs-...
There is also an IRS form (14157) to report a return preparer complaint, which of course does not include an option to report a faulty AI.
It does not go far enough. If the government won't allow the IRS to autoprepare the 90%+ returns that they already have the data for than paid tax preparers should be licensed, whether it is as an Enrolled Agent, CPA, or some newly created tax preparer that cannot represent you before the IRS license. The fact that a company like HR Block or Turbotax can hire someone with no experience, sign them up for a PTIN, teach them how to use turbotax, and then call them an "expert" is insane.