Was Riddle Aggregates v. IRS sanctioned over AI-generated citations?

Riddle Aggregates v. IRS (Tax Court, March 18, 2026) is a documented matter involving citations that could not be verified against the reporters named. The recorded outcome was: Expert report credibility challenged (hearing transcript). No monetary penalty in this order.

Which AI tool was involved in Riddle Aggregates v. IRS?

The matter records ChatGPT as the generative tool associated with the unverified citations in Riddle Aggregates v. IRS.

March 18, 2026 · AI sanctions database

Riddle Aggregates v. IRS

Riddle Aggregates v. IRS is one matter in the Veritas record of US court proceedings involving AI-generated citations that could not be verified against the reporters named. The summary below is drawn from the underlying court document, linked at the foot of this page.

Court: Tax Court
Date: March 18, 2026
Party: Other
AI tool: ChatGPT
Outcome: Expert report credibility challenged (hearing transcript)
Penalty: No monetary penalty in this order.

Alleged

What the record shows

The provided document is a Tax Court trial transcript in which an appraisal expert was questioned about use of AI tools (ChatGPT, Gemini, Grammarly) and AI hallucinations, and counsel referenced over 20 admitted errors in the expert's reports and analogized to a case (Kohls) where an expert report cited nonexistent academic articles. The excerpt records examination and argument rather than a court ruling on sanctions.

This entry reflects the court document as filed. The citations at issue could not be located in the reporters named at the time of the order. The reading here is descriptive of the public record and is not legal advice.

Source documents

Primary court document ↗

The test this filing did not run

Every matter in this record shares one mechanism: a citation that did not resolve to an opinion in the reporter named, in a brief that was filed before any verification step ran. Veritas runs that step. The Filing Risk Scanner extracts each citation, resolves it against reporter and public-record sources, and returns a verdict on each one — located, partial, or not located in reporter — before the brief is signed.

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Filed under · AI sanctions database · Tax Court

About this publication

Veritas is a pre-filing citation verification platform for law firms and in-house counsel. Every post on the audit log is written by the Veritas editorial team and cross-checked against the underlying sanctions order, standing order, or published opinion it references. Reporter citations are read in their named volumes. Quotations from court orders are checked against the docket.

The product was built by Andrew Zoll, founder of Veritas, who tracks generative AI sanctions in federal and state courts and turns each documented failure mode into verification logic the scanner runs. Veritas was built after the canonical Mata v. Avianca sanctions order made the verification gap a published failure mode of the bar.

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