“submitting a brief with fictitious caselaw is a recipe for sanctions”
Cases that don't exist
- Cacchillo, 130 T.C. 132 (2008)
- Miller, 57 T.C. 440 (1971)
- Tefel, 118 T.C. 324 (2002)
The file →
- Clinco (T.C. Memo. 2026-16) involving an unnamed taxpayer's attorney
- Attorney cited three fake AI-hallucinated cases regarding deficiency notices
- Court issued a stark warning that filing fictitious caselaw is a recipe for sanctions
- U.S. Tax Court before Judge Mark V. Holmes
- No specific incident date or AI tool name provided in the text