These proceedings address a recent publication by the ANITA collaboration of four upward-pointing cosmic-ray-like events observed in the first flight of ANITA. Three of these events were consistent with stratospheric cosmic-ray air showers where the axis of propagation does not intersect the surface of the Earth. The fourth event was consistent with a primary particle that emerges from the surface of the ice suggesting a possible $\tau$-lepton decay as the origin of this event. These proceedings follow-up on the modeling and testing of the hypothesis that this event was of $\tau$ neutrino origin.