{"attribution":{"source":"AI Incident Database (Responsible AI Collaborative)","license":"CC BY-SA 4.0","license_url":"https://creativecommons.org/licenses/by-sa/4.0/","citation":"McGregor, S. (2021). Preventing Repeated Real World AI Failures by Cataloging Incidents: The AI Incident Database. Proceedings of the AAAI Conference on Artificial Intelligence (IAAI-21).","snapshot_date":"2026-09-07"},"exported_at":"2026-09-11"}
{"rows":[{"incident_id":137,"occurred_on":"2021-01-11","title":"Israeli Tax Authority Reportedly Used an Opaque Automated System to Issue a Fine, Declining to Explain or Disclose the Underlying Calculation","description":"An Israeli farmer, Moshe Har Shemesh, reportedly received a fine generated by a Tax Authority software system whose calculation officials were allegedly unable to explain. When the farmer reportedly sought access to the program or its source code to understand the basis for the amount, the authority allegedly refused, citing security concerns and the difficulty of extracting the embedded guidelines. The dispute reportedly later moved into legal proceedings focused on whether code and automated d","mit_domain":"AI system safety, failures, and limitations","mit_subdomain":"Lack of transparency or interpretability","entity":"AI","intent":"Unintentional","timing":"Post-deployment","harm_level":"unclear","sectors":["real estate activities","public administration"],"countries":["IL"],"deployers":["Israeli Tax Authority"],"developers":["Israeli Tax Authority"],"harmed":["Moshe Har Shemesh, Israeli People Having Tax Fines"],"report_count":1}]}