Be Aware of Local Courts’ Rules on AI Use, Tax Court Judge Says

Tax practitioners need to be aware that numerous jurisdictions now have their own individual rules on the use of artificial intelligence in their courts, a Tax Court judge said Wednesday.

Both federal district courts and the Tax Court already have broad rules—Rule 11 in district courts, Rule 33 in Tax Court—that require court filings to be reasonably based in fact and not frivolous. Those rules guard against AI “hallucinations” and other errors caused by the use of AI that aren’t caught by attorneys.

• But some jurisdictions, and even some individual judges, have rules that require disclosure of AI use or ...