Katherine Jordan Quoted on AI Misuse in U.S. Tax Court in Bloomberg Tax
Subtitle
"Tax Court Navigates AI Misuse Rules for Self Represented Filers"
Bloomberg Tax
Katherine Jordan was quoted on a U.S. Tax Court hearing involving an Internal Revenue Service (IRS) motion that included artificial intelligence (AI) generated, nonexistent case citations, calling the incident a warning sign for broader government use of AI in litigation. Jordan noted that the IRS attorney involved "took responsibility," contrasting the response with other recent cases where attorneys failed to acknowledge AI related errors. She also cautioned that AI presents additional risks beyond fabricated citations, explaining that the technology can misunderstand legal nuance and mistakenly treat a party's position as a court's holding, underscoring the need for careful human review when AI is used in legal filings. Jordan added that while it is reasonable to expect many pro se litigants to rely on AI to prepare or respond to filings, the Tax Court must develop rules that discourage irresponsible AI use by both practitioners and self represented taxpayers.