The IRS is attacking partnerships that make conservation easement donation to charities in many ways, such as labeling them as “listed transactions”, launching a compliance campaign, seeking a permanent injunction, including them in the “dirty dozen” list, and more. This presentation, by an attorney who is currently defending hundreds of easement disputes, explains the rules related to conservation easement donations, support by Congress for corresponding tax enticements, and 20 recent IRS enforcement actions, most of which are unknown by the public. Discussion Leader: Hale Sheppard
