{"id":"AIBD-0995","title":"Brazil's Federal Court of Accounts named AI batching of repetitive appeals as one possible reason that Carf's panels outpaced new appeals in 2019","summary":"Brazil's Federal Court of Accounts found that Carf's panels decided more appeals than arrived in 2019, for the first time. It named AI batching of repetitive appeals as one possible reason.","date_observed":"2019-01-01","date_basis":"event","date_precision":"year","benefit_status":"mixed","source_collection":null,"source_entry":null,"account":"Brazil's Administrative Council of Tax Appeals (Carf) decides appeals on federal taxes. In January 2019 it held about 122,000 appeals worth more than R$600 billion. From 2019 Carf used artificial intelligence to group appeals that raise the same legal thesis into batches. One appeal per batch was drawn as the paradigm, and its decision applied to the rest. The Federal Court of Accounts (TCU) audited Carf from November 2019 to April 2020 and ruled on 24 February 2021. The auditors found that in 2019, for the first time in the period studied, Carf's panels decided more appeals than arrived. As one possible explanation they named a fall of nearly 20% in new appeals, together with the AI batching. The panels issued 22,404 decisions in 2019, up 107.50% from 10,797 in 2017, while reported hours rose 35.73%. Yet the stock fell only 1.06%, which the auditors linked to a near doubling of special appeals to the Superior Chamber. The TCU did not measure the AI's part. It neither names the tool nor shows that it learns from data.","category":"aggregate result","unexpected":false,"purpose":"A developer that the audit does not name built Carf's AI tool to find appeals on the same subject and group them into batches for repetitive judgment. Carf adopted it from 2019 to reduce its stock of appeals.","system":"Artificial intelligence for forming batches of appeals for repetitive judgment (inteligência artificial para formação de lotes de processos para julgamentos repetitivos), not named in the audit","model_version":null,"developer":"Not named in the audit","deployer":"Conselho Administrativo de Recursos Fiscais (Carf), Ministry of Economy, through its ordinary and extraordinary panels","location":"Brazil","domain":"Justice administration: administrative tax appeals","segment":null,"benefit_type":"Improved Organizational Efficiency","work_activities":["4.A.1.b.1","4.A.2.b.6"],"taxonomy_note":null,"registry_ids":{},"ratings":[{"group":"organizational","depth":null,"reason":"Carf's panels decided more appeals than arrived in 2019, but the TCU offers the AI batching only as one possible explanation and gives no figure for its part."}],"ai_role":{"status":"unassessed","statement":"The TCU offers the AI batching as one possible explanation, together with a fall of nearly 20% in new appeals, and does not measure the AI's part. The audit neither names the tool nor shows that it learns from data."},"evidence":[{"kind":"audit report","citation":"Tribunal de Contas da União. Acórdão 336/2021 – TCU – Plenário (TC 038.047/2019-5), relator Ministro Bruno Dantas, session of 24 February 2021. Operational audit of the Conselho Administrativo de Recursos Fiscais (Carf) by the Secretaria de Controle Externo da Gestão Tributária, da Previdência e da Assistência Social (SecexPrevi), report paragraphs 138-140.","title":"Acórdão 336/2021 – TCU – Plenário: Relatório de Auditoria Operacional no Conselho Administrativo de Recursos Fiscais (Carf)","url":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=736630","date":"2021-02-24","written_by":"independent","quote":"somente em 2019, as TO/TE julgaram mais processos do que as entradas. Uma possível explicação para esse fenômeno seria a redução em quase 20% na quantidade de processos novos vindos das DRJ em relação ao anterior (v. tabela 24 do apêndice G), bem como a utilização de inteligência artificial para formação de lotes de processos para julgamentos repetitivos"}],"replication":{"produced_by":["From 2019 Carf used artificial intelligence to find appeals on the same subject and form batches with the same legal thesis.","One appeal in each batch was drawn as the paradigm, and its decision was applied to the rest of the batch.","Carf did not suspend judgments to wait for a thesis to be settled, a step that the courts take."],"must_hold":["The appeals in a batch must share the same legal thesis.","Decisions of the panels must become final for the stock to fall, since special appeals to the Superior Chamber keep decided cases in it."],"echoes":[]},"paired_incident":null,"headline":"Audit court cites *AI batching* as a possible reason for Carf's output","metric":"22,404 decisions in 2019, up 107.50% from 10,797 in 2017","comparator":{"against":"Decisions by Carf's ordinary and extraordinary panels in 2017","before":"10.797 em 2017","after":"22.404 em 2019","basis":"measured","quote":"apesar do aumento de 35,73% das horas relatadas (de 220.420 em 2017, para 299.185, em 2019, peça 24, p. 8-9) e do aumento de 107,50% de acórdãos proferidos pelas TO/TE (de 10.797 em 2017, para 22.404 em 2019, v. tabela 26 do Apêndice G), não se verificou redução significativa do estoque do Carf (apenas 1,06%, passando de 118.289 em 2017, para 117.034 em 2019, v. tabela 30 do Apêndice G)","url":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=736630"},"later":null,"value":null,"developer_country":null,"deployer_country":"Brazil","unrated_because":"The TCU names the AI batching only as one possible explanation, beside a fall of nearly 20% in new appeals, so the AI's part in the gain is undocumented.","brief_notes":null,"brief":null,"revisions":[{"date":"2026-11-01","change":"Added the record from the finding of the Tribunal de Contas da União (Brazil's Federal Court of Accounts).","source":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=736630","editor":"AIBD"}],"confidence":"found","shade":"high","claim_status":"Found by an auditor","claim_basis":"Sources: one independent audit report. 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Acórdão 336/2021 – TCU – Plenário (TC 038.047/2019-5), relator Ministro Bruno Dantas, session of 24 February 2021. Operational audit of the Conselho Administrativo de Recursos Fiscais (Carf) by the Secretaria de Controle Externo da Gestão Tributária, da Previdência e da Assistência Social (SecexPrevi), report paragraphs 138-140.","title":"Acórdão 336/2021 – TCU – Plenário: Relatório de Auditoria Operacional no Conselho Administrativo de Recursos Fiscais (Carf)","url":"https://contas.tcu.gov.br/sagas/SvlVisualizarRelVotoAc?codFiltro=SAGAS-SESSAO-ENCERRADA&seOcultaPagina=S&item0=736630","date":"2021-02-24","written_by":"independent","quote":"somente em 2019, as TO/TE julgaram mais processos do que as entradas. 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