Katherine Jordan discusses the growing misuse of artificial intelligence (AI) in U.S. Tax Court filings, including briefs citing nonexistent case law, as both practitioners and self-represented taxpayers increasingly rely on AI tools. Jordan described recent judicial scrutiny of apparent AI generated citations as "the canary in the coal mine, warning others of the dangers of using AI without meaningful human review," and emphasized the need for guardrails that discourage irresponsible use while accounting for pro se filers. She also warned that improper AI use heightens risks to taxpayer privacy, given the sensitive personal and financial information embedded in court records.