Conor Desmond Weighs in on U.S. Tax Court Setting AI Guidelines in Law360

As the U.S. Tax Court continues to encounter false information generated by artificial intelligence, practitioners are urging the court to set some guidance to curb misuse of the technology and reduce the burden on judicial reviewers to catch those errors.

In the past few months, some judges have expressed misgivings after coming across inaccuracies in briefs and other filings that were created by AI hallucinations or fictitious information generated by large language models such as ChatGPT that is presented as fact.

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One area where the court could include some rules for AI use is the tab on guidance for petitioners on the Tax Court's website, according to Conor Desmond of Caplin & Drysdale. The Tax Court could add a few lines cautioning people about relying on information generated by AI tools without verification before they submit their documents, Desmond said.

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