By Roberta de Figueiredo Furtado

Following the trend of technological innovation, the Federal Revenue Service, together with the new inauguration of the President of the Administrative Council of Tax Appeals - CARF, Adriana Gomes Rêgo, announced that it has started testing the use of artificial intelligence to speed up the progress of administrative challenges in the first administrative instance.

The investment in technology is an attempt by CARF to reduce the queue of actions related to tax administrative processes. The idea is that AI (Artificial Intelligence) can read the records, identify the defense's allegations and prepare decision proposals, making the processing of the process more efficient and faster - estimated to be up to 6 times faster.

Currently, in 2017 alone, more than 249 thousand lawsuits were filed. The alternative was put into practice after the IRS began to concentrate the workforce of its auditors on the analysis of large lawsuits, above R$15 million.

Robotization and the digital solution found will be applied, initially, in cases of low complexity and high repetition. The solution found by the Federal Revenue Service is positive and has a great impact on its operation and for Taxpayers.

The strategy adopted by Carf is to use technology to aggregate cases with similar themes on the agenda and allow judges to increase efficiency when analyzing more similar cases in sessions, since AI will apply and parameterize challenges according to tax theses that are repeated in the same sector or those that depend on evidence presented electronically, and also in cases where the discussion of the topic already has a position in the Federal Supreme Court.

In a simple analysis of how it works, we can say that AI would work like this: the machine (AI) reads, produces a report and suggests a vote. The tax auditor simply reviews the computer's work and forwards it to one of the groups at the police stations for voting.

If for some the use of technology causes astonishment, for many others it appears to be inseparable from the new future and the new era of things.

The Mazzucco & Mello office supports and believes in the use of technology in favor of taxpayers, since, in this specific case, technology will speed up the processing of administrative processes that can take around 6 years in the first administrative level alone.