Tax Court.
United States Tax Court (INDEPENDENT). No published AI standing rule as of May 2026; practitioner AI use governed by Circular 230 supervisory provisions.
Tax Court AI policy status. #
The U.S. Tax Court is an Article I court hearing federal tax disputes pre-payment. Representative practice involves both attorneys and non-attorney USTCP-admitted practitioners. The Tax Court has not published an AI standing rule as of May 2026. Practitioner AI use is governed by Circular 230 (31 CFR Part 10), which contains supervisory and accuracy provisions applicable to AI-generated content even though Circular 230 predates generative AI.
Authoritative source: https://www.ustaxcourt.gov/
Last verified: . If this row text disagrees with the linked source, the source controls.
Why Tax Court matters. #
Tax Court practice is volume-significant (~25,000-30,000 docketed cases per year), with heavy AI use for tax-research, computation summaries, and brief drafting. The absence of a Tax Court-specific AI rule means Circular 230's general supervisory provisions are the practitioner's anchor.
Practice implications. #
In the absence of Tax Court-specific guidance, practitioners should comply with Circular 230 supervisory provisions, ABA Op. 512 (for attorneys), and applicable state-bar guidance. Verification duty is universal.