1. Automated Law Liability
National Tax Ass’n Annual Conference
Friday November
Prof. Susie Morse

2. Now Automated Law System (e.g. TurboTax
Contract for preparation of compliance filing
Automated Law System
(e.g. TurboTax
Legal compliance obligation
Automated Law System
(e.g. TurboTax

3. In the future, maybe Automated Law System (e.g. TurboTax
Contract for preparation of compliance filing AND insurance
Direct strict liability for
Clear legal errors
Unclear legal errors
Mixed errors of law and fact
Automated Law System
(e.g. TurboTax
Obligation to not lie
Automated Law System
(e.g. TurboTax

4. If strict liability for automated law system:
Address underdetection, underenforcement
Customized damages multiplier
Subrogation – system is primary litigant
Bonding/insurance
Confidentiality, privacy issues allocated to system

5. What could go wrong?
Automated law systems become quasi-governmental; law becomes too pro-government
Government run systems also have unavoidable error and present converse problem
Collective mechanisms to address and fix errors, properly reallocate benefits to individual regulated parties, might be considered

6. Questions and comments?
Thank you!
Questions and comments?