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Katherine Jordan Quoted on AI-Generated Errors in Tax Court Litigation in Tax Notes

Subtitle
"IRS Easement Appraiser Tripped Up by Artificial Intelligence"

Tax Notes

Katherine Jordan discussed the risks posed by artificial intelligence (AI)-generated errors in Tax Court litigation following the Internal Revenue Service's (IRS) withdrawal of its appraisal expert's rebuttal reports in Riddle Aggregates LLC v. Commissioner. After opposing counsel identified AI-related errors, including fabricated citations, and the court expressed "grave concerns," the government concluded withdrawal was the "best path forward." Jordan emphasized that the issue lies not with AI itself but with the failure to vet AI-assisted work, noting that AI "can be an efficiency tool, but that's all it is." She also highlighted the lack of clear Tax Court rules addressing AI misuse and warned that, given the high number of unrepresented litigants, incidents like Riddle Aggregates "may be the tip of the iceberg."