Tag Archives: Tax Court

Prepare a memo that (1) briefly discusses the rules governing charitable deductions for conservation easements. Your memo must (2) discuss at least 3 recent court cases where the IRS has challenged those deductions in court.

Description Tax 625 – Research Paper Your new client is an investor in a syndicated conservation easement. The related charitable contribution deduction claimed on the individual 1040 was entirely disallowed following the IRS’s examination of the tax return. The case is currently pending in Tax Court. The client has learned the IRS has offered to […]