Why professionals could face liability for AI mistakes

Artificial intelligence has become a common workplace tool, with 52% of U.S. employees and 68% of professional services workers using it by February 2026, according to Gallup. Thomson Reuters reported in spring 2026 that 74% of professionals use AI several times a week. While AI can enhance productivity by accelerating research and improving communication, its errors can lead to serious consequences. A recent case, Clinco v. Commissioner, highlights the risks: an attorney submitted fake citations in a U.S. Tax Court case, leading to potential liability for the professional using the AI-generated information. The case involved a restaurant owner accused of underreporting over $2 million in business receipts. The Tax Court, which resolves disputes between taxpayers and the IRS, is now grappling with the question of accountability for AI errors.