Hard to call it "AI".

It simply put the onus of proof on the taxpayer for historical discrepancies, where the proof often no longer existed, for a subset of the population least able to navigate bureaucracy when those discrepancies were innocuous.

There was no intelligence involved at any level of assessment.

Doesn’t really sound like AI to me, more like subtracting two numbers from a government database and invoicing the difference. Was there anything done that would be classified as AI?