Comment on "Identification of the Mott Insulating Charge Density Wave State in $1T$-TaS$_2$"

The applicability of DFT+$U$ to the star-of-David phase of $1T$-TaS$_2$ is examined. The viability of a Mott phase as a ground state for the bulk of this material is briefly discussed in light of the available experimental evidence.