Automated Law Liability National Tax Ass’n Annual Conference Friday November 10 2017 Prof. Susie Morse
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
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
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
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
Questions and comments? Thank you! Questions and comments?