Partnerships Next Area of IRS Scrutiny for Conservation Easements

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The next big frontier for the Internal Revenue Service in attacking abusive conservation easements will come in the area of partnerships, Karen Gross, supervisory attorney in the IRS Office of Chief Counsel, says in a University of Utah Law School webcast. “We are really going to look at conservation easement partnerships and see what we can do,” Gross says, as IRS keeps moving to the next level in developing law that is successful in court. IRS is spending a vast amount of its resources auditing and litigating conservation easements, Gross says, with more than 200 cases currently in litigation in Tax Court.

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