McCauley Law Attorneys Published in the Maryland Bar Journal

The Maryland Bar Journal, published by the Maryland State Bar Association, has featured an article written by two of our attorneys, Daniel S. Heller, Esq. and Seth E. Goldstein, Esq. The article, “The Rise of AI: Revolutionizing Tax Law and Beyond,” appears on page 93 of the latest edition.

The piece first ran this spring in Tax Talk, the newsletter of the MSBA Taxation Law Section, and was then selected for the Bar Journal, which reaches attorneys across every practice area in Maryland. We are proud of both placements. When other lawyers want to understand what artificial intelligence is doing to tax practice, two of the people they are reading are ours.

What the Article Covers

Dan and Seth wrote a working primer for legal professionals on artificial intelligence in tax law. It explains what today’s AI models actually do well, where they fail, and how a practice that handles IRS matters should use them without putting clients at risk.

The article covers the current model landscape and how the leading systems compare, the ways AI is already used in tax work such as reviewing records to predict audit risk, analyzing precedents, and drafting correspondence, and the growth of automated tools in estate planning. It also spends serious time on the limits. AI systems produce “hallucinations,” which are confident statements of things that are not true, including citations to court cases that do not exist.

When AI Gets Tax Law Wrong

Two recent decisions discussed in the article show why this matters to real taxpayers.

In Clinco v. Commissioner, T.C. Memo. 2026-16, the United States Tax Court called out hallucinated case citations produced by AI in a filing. A brief that cites cases that do not exist does not just embarrass the person who filed it. It damages the client’s credibility in the one forum where credibility decides outcomes.

In United States v. Heppner, a February 2026 decision from the Southern District of New York, a court denied privilege protection for AI generated documents because of third party data sharing risks. Put plainly, material a taxpayer believed was confidential lost its protection because of how the tool handled it.

Where We Stand

The article’s conclusion is the position we practice by. AI is an aid, not a substitute. It can make research faster and first drafts cheaper, and it can help a firm respond to the IRS with more speed than the IRS is used to. What it cannot do is verify itself, exercise judgment, or take responsibility for the outcome. Every authority gets confirmed by a licensed attorney before it goes into anything we file, and the decisions that shape a case are made by the person who will stand behind them.

If a tool helps us protect you faster, we will use it. If it puts your confidentiality or your credibility at risk, it stays out of your case.

Read the Full Article

The full article is available in the Maryland Bar Journal, page 93, at the link below. Our thanks to the MSBA Taxation Law Section, where the piece first appeared in the Spring 2026 issue of Tax Talk.

Read “The Rise of AI: Revolutionizing Tax Law and Beyond” in the Maryland Bar Journal

If you are facing an IRS problem, a garnishment, a levy, an audit, or a notice you do not understand, call McCauley Law Offices today for a free case evaluation. You will talk to a team that follows this field closely enough to write about it, and that puts that knowledge to work for taxpayers every day.