Katherine Jordan commented on the growing concern over artificial intelligence (AI)-generated errors in U.S. Tax Court filings, noting that courts may face increasing burdens when there are "no real repercussions" for submitting inaccurate AI-assisted documents. She emphasized that while AI can be a useful tool, greater accountability and clearer guidance are needed to discourage misuse. Jordan also suggested that the court consider requiring disclosures or certifications when AI is used in filings to ensure that all submissions have been properly reviewed and verified by a human being.