Thomas Piketty1 360x1000
14albion
Adam Gopnik 360x1000
Gilgamesh 360x1000
2trap
Margaret Fuller 360x1000
12albion
LillianFaderman
2jesusandjohnwayne
2lafayette
Stormy Daniels 360x1000
Margaret Fuller3 360x1000
7albion
2gucci
Anthony McCann2 360x1000
6albion
499
1trap
1defense
1lookingforthegoodwar
2lookingforthegoodwar
George F Wil...360x1000
Thomas Piketty3 360x1000
13albion
AlexRosenberg
1confidencegames
1lafayette
Maria Popova 360x1000
Brendan Beehan 360x1000
6confidencegames
Storyparadox1
11632
2confidencegames
Mark V Holmes 360x1000
2paradise
1falsewitness
Mary Ann Evans 360x1000
7confidencegames
5albion
lifeinmiddlemarch1
Learned Hand 360x1000
Tad Friend 360x1000
Edmund Burke 360x1000
storyparadox2
8albion'
2theleastofus
Margaret Fuller2 360x1000
Margaret Fuller5 360x1000
3defense
Maurice B Foley 360x1000
5confidencegames
2transadentilist
Richard Posner 360x1000
9albion
10abion
Thomas Piketty2 360x1000
399
Susie King Taylor 360x1000
3albion
Margaret Fuller1 360x1000
3confidencegames
Margaret Fuller4 360x1000
1jesusandjohnwayne
storyparadox3
lifeinmiddlemarch2
Susie King Taylor2 360x1000
1madoff
1paradide
1albion
1gucci
3theleastofus
4confidencegames
11albion
Samuel Johnson 360x1000
1empireofpain
3paradise
Margaret Fuller 2 360x1000
Betty Friedan 360x1000
2albion
2defense
199
Office of Chief Counsel 360x1000
1lauber
Spottswood William Robinson 360x1000
Lafayette and Jefferson 360x1000
299
James Gould Cozzens 360x1000
Anthony McCann1 360x1000
George M Cohan and Lerarned Hand 360x1000
Ruth Bader Ginsburg 360x1000
2falsewitness
1transcendentalist
4albion
1theleasofus

Original Your Tax Matters Partner material by Peter J. Reilly

The Senate Finance Committee report on syndicated conservation easement transactions released on August 25, 2020, is a dramatic development.  I have been covering conservation easement tax deductions for nearly a decade and think that a summary of that coverage might be timely.  Articles are in reverse chronological order with brief explanations where the title is not self-explanatory.

August 15, 2020 – Conservation Easements -Is IRS Burning The Forest To Save It?

August 10, 2020 – When In Rome – Conservation Easement Scandal Enters Congressional Race

July 26, 2020 – Marching Through Georgia – Class Action Lawsuits Against Conservation Syndicators

July 11, 2020 – IRS Victory In Easement Case Prompts An Offer To Not Be Refused

June 2, 2020 – 11th Circuit Blesses Conservation Merit Of Golf Course

May 20, 2020 – Syndicated Conservation Easements- An Industry Based On Nonsense

March 11, 2020 – Conservation Easement Reform – 250% Is Too Much

February 21, 2020 – War On Easement Deductions- $30 Million Denied In Three Cases

February 17, 2020 – Wrapping The Green Flag Around Tax Shenanigans

February 7, 2020 – Valuation Abuse In Conservation Easements – Rare Or Pervasive?

January 12, 2020 – IRS Grinch Ruining Christmas For Syndicated Conservation Easements

December 15, 2019 – Tax Planning For The High Salary Pauper

November 28, 2019 – Major Crackdown On Conservation Easements Or IRS Bluff?

November 24, 2019 – Syndicated Conservation Easements – Mining Concepts For Tax Dollars

October 13, 2019 – GAO Reports On Charity Tax Abuse

March 28, 2019 – Grassley Wyden Take On Sketchy Conservation Tax Shelters

February 4, 2019 – EcoVest Wraps The Green Flag Around Tax Shelter

January 23, 2019 – Conservation Syndicator EcoVest Responds To Injunction Threat

January 21, 2019 – What Should Investors In Conservation Syndications Do When DOJ Seeks Injunction?

December 20, 2018 –  Crackdown On Conservation Easement Syndications

September 18, 2018 – Tax Court Rules Not Enough Conservation On Golf Course To Justify $10 Million Deduction

October 18, 2017 – Playboy Building In Tax Court – Facade easement case

July 24, 2017 – New IRS Scandal – Syndication Of Conservation Easement Deductions

July 10, 2017 – Failure To Get Bank Subordination Fatal To Easement Charitable Deduction

July 3, 2017 – Congress To IRS – Hands Off The President’s Favorite Charitable Tax Dodge

June 24, 2017 – Brookings Institution Takes On Biggest Charitable Tax Break Used By President Trump

December 29, 2016 – IRS Cracking Down On Easement Donation Syndications

December 24, 2016 – Tax Court Sustains IRS Strict Interpretation Of Charitable Acknowledgement Rules

May 1, 2016 – $16 Million Golf Course Conservation Deduction Disallowed On Fine Points

April 28, 2016 – Claiming A Conservation Easement Deduction? Use A Tax Attorney

February 14, 2016 – Easement Deductions – A Place In Greenwich Village And A $25 Million Eagles Nest

January 14, 2016 – Conservation Easement Tax Deductions And Valuation Abuse

January 9, 2016 – Poor Return Preparation Kills Facade Easement Tax Deduction

December 17, 2015 –  Venus Flytraps And Elusive Gator On Golf Course Not Worth Millions In Tax Deductions

June 20, 2015 – In Defense Of Conservation Easement Charitable Deductions

June 1, 2015 –  Conservation Easements – Tax Court Lets Owner Sell Them Or Give Them But Not Both

March 25, 2015 – Did Andie MacDowell’s Mountain Hideaway Require Tax Incentives?

August 5, 2014 – Easement Valuations Not So Easy Anymore

July 16, 2014 – Facade Easement Deduction Allowed

June 25, 2014 – Facade Easement Valuation Cannot Be Percentage Rule Of Thumb

May 8, 2014 – Former Tampa Bay Buccaneers Owner Scores Touchdown In Tax Court – Valuation

July 15, 2013 – Side Agreement Voids Easement Charitable Deduction

June 5, 2013 – Conservation Easement No Deduction For Hypothetical Vineyard

July 30, 2012 – First Circuit In Easement Donation Case – Don’t Confuse The South End With South Boston

May 7, 2012 – Donating TriBeCa Facade Easement Is Like Renouncing Your Super Powers

February 16, 2012 – Fantasy Gravel Mining And Other Fun From The Tax Court –  Esgar Corporation

January 18, 2012 – Is Tax Court Decision End of Colorado Conservation Range War?

December 12, 2011 – Of Thongs and Sheet Music – 10 Lamest Taxpayer Arguments of 2011 –  Tax Court Boltar LLC – Valuation case where hypothetical development did not fit on the land.

July 5, 2011 – Facade Easement Deduction Allowed

July 5, 2011 – Facade Easement Deduction Not Allowed- Not Real Property Interest And Not Perpetual

February 21, 2011 – OK 2010 This is Really Goodbye –  Brief discussion of conservation easement case that turned on valuation – Trout Ranch LLC.

May 26, 2011 – How to Screw Up an Easement Deduction

May 18, 2011 –Conservation Easements A New Field For Villainy – An oddly prescient piece arising out of PLR 201110020 which revoked the exempt status of a sketchy land trust.

November 12, 2010 – Time To Purge The Draft Posts – Brief treatment of Tax Court decision in case of Gordon Kaufman, a facade easement case.