The California forum for resolving tax disputes is considering whether to establish guidelines for how parties use artificial intelligence, but the informal nature of the tribunal suggests any rules would lack teeth.
Courts and tax tribunals around the country have grappled with how to handle apparent use of AI in filings submitted by litigants at all levels, from non-lawyers representing themselves to a federal prosecutor. A common tell is when the brief cites non-existent cases to support its points.
The California Office of Tax Appeals addressed “hallucinated or fictitious citations” for the first time in an opinion released this …