“Submitting a brief with fictitious caselaw is a recipe for sanctions and a clear violation of Rule 11(b) of the Federal Rules of Civil Procedure.”
The file →
- Clinco v. Comm’r involved counsel for the taxpayer in Tax Court.
- The brief relied on mostly fabricated cases, and 3 of 4 cited cases did not exist.
- The court did not impose a sanction in this described outcome.
- U.S. Tax Court, federal jurisdiction.
- Filed February 9, 2026; the article says the citations appeared to be hallucinations generated by a large language model AI.