Trying Times: Important Lessons to be Learned From Recent Federal Tax Cases Involving Conservation Easements
12 PM GMT
Since 2005, the courts have collectively issued around 60 decisions involving challenges to deductions claimed under IRC § 170(h) with regard to conservation easement donations. Many of these decisions were issued in the last few years and address a variety of qualification, valuation, and other compliance issues.
Our panelists, including a Supervisory Attorney from the IRS Office of Chief Counsel, will discuss this growing body of case law as well as IRS rulings and other published guidance. Our panelists will also discuss the IRS’s continued emphasis on administrative and perpetuity issues and renewed emphasis on valuation.
Listeners will have the opportunity to ask questions of the panelists.
David J. Dietrich
Dietrich & Associates, P.C., Billings, MT
IRS Office of Chief Counsel
Nancy Assaf McLaughlin
University of Utah, S.J. Quinney College of Law
Salt Lake City, UT
W. William Weeks
Conservation Law Center
Speakers and topics are subject to change.
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