Course Description
The IRS is attacking
partnerships that make charitable donations of conservation easement in many
ways, such as labeling them as “listed transactions,” launching a compliance
campaign, seeking permanent injunctions, featuring them in the “dirty dozen”
list, and more. This presentation, by an attorney who is currently defending
hundreds of taxpayers easement disputes, explains the rules related to
conservation easement donations, support by Congress for these tax enticements,
and more than 20 recent IRS enforcement actions that are largely unknown by the
public.Summary of Program Content:
This presentation will explain (i) the major rules and materials applicable to conservation easement donations, (ii) the evolving support by Congress for this tax benefit over five decades, (iii) specialized IRS enforcement actions unique to this area, many of which are extreme and obscure, (iv) the terms of the recent Settlement Initiative, and (v) anticipated future developments.
Learning Objectives
- Identify the key tax, legal, and accounting issues related to conservation easements
- Clarify the legislative history of this tax incentive
- Understand the new, unique, and aggressive IRS enforcement actions in this area
Hale Sheppard, Esq.
Hale E. Sheppard is a shareholder in the Tax Controversy & Litigation Section of Chamberlain Hrdlicka and chair of the International Tax Section. Hale defends individuals and businesses during tax audits, tax administrative appeals, and Tax Court litigation.
Recent Cases: Hale has handled over 100 cases with the U.S. Tax Court. His reported cases include Landow v. Commissioner, T.C. Memo 2011-177, Virginia Historic Tax Credit Fund v. Commissioner, T.C. Memo 2009-295, rev’d 639 F.3d 129 (4th Cir. 2011), Heartland Automotive Enterprises, Inc. v. United States, 10 AFTR 2d 2009-2406 (M.D. Ga 2009), Topping v. Commissioner, T.C. Memo 2007-92, and Vines v. Commissioner, 126 T.C. 279.
Recent Rulings: In addition to resolving issues through Tax Court litigation, Hale has obtained dozens of favorable determinations from the IRS National Office on procedural, tax, and international issues. Among these are Private Letter Rulings 101685-19, 107887-17, 107272-17, 107273-17, 101616-17, 137767-16, 131079-14, 201408003, 201338014, 201309001, 201308003, 201242004, 201210009, 201131017, 201002030 and 200751012.
Recognitions: During his studies, Hale received several awards for academic excellence, including the prestigious Harry S. Truman Foundation Scholarship, Janice Dawson Quinn Tax Scholarship, Tinker Foundation Scholarship, and Senator James B. Pearson International Fellowship. Hale also served as a graduate editor of the Florida Tax Review and member of the Kansas Journal of Law & Public Policy. Hale has been recognized as a leader in tax litigation for many years by Chambers USA and other respected organizations. He has also been inducted into the American College of Tax Counsel.
Activities and Affiliations: Hale has held leadership positions in many professional and civic organizations, including: (i) Journal of Taxation, former Editorial Board Member and tax columnist, (ii) IRS-Practitioner Liaison Committee, state bar representative, (iii) Journal of Tax Practice & Procedure, Editorial Board Member, (iv) Georgia Bar Tax Section, former President, (v) Georgia Bar Journal, former Editorial Board Member, (vi) GSU Low-Income Taxpayer Clinic, Advisory Committee Member, and (vii) Atlanta Bar Tax Section Board Member.
Hale E. Sheppard is a shareholder in the Tax Controversy & Litigation Section of Chamberlain Hrdlicka and chair of the International Tax Section. Hale defends individuals and businesses during tax audits, tax administrative appeals, and Tax Court litigation.
Recent Cases: Hale has handled over 100 cases with the U.S. Tax Court. His reported cases include Landow v. Commissioner, T.C. Memo 2011-177, Virginia Historic Tax Credit Fund v. Commissioner, T.C. Memo 2009-295, rev’d 639 F.3d 129 (4th Cir. 2011), Heartland Automotive Enterprises, Inc. v. United States, 10 AFTR 2d 2009-2406 (M.D. Ga 2009), Topping v. Commissioner, T.C. Memo 2007-92, and Vines v. Commissioner, 126 T.C. 279.
Recent Rulings: In addition to resolving issues through Tax Court litigation, Hale has obtained dozens of favorable determinations from the IRS National Office on procedural, tax, and international issues. Among these are Private Letter Rulings 101685-19, 107887-17, 107272-17, 107273-17, 101616-17, 137767-16, 131079-14, 201408003, 201338014, 201309001, 201308003, 201242004, 201210009, 201131017, 201002030 and 200751012.
Recognitions: During his studies, Hale received several awards for academic excellence, including the prestigious Harry S. Truman Foundation Scholarship, Janice Dawson Quinn Tax Scholarship, Tinker Foundation Scholarship, and Senator James B. Pearson International Fellowship. Hale also served as a graduate editor of the Florida Tax Review and member of the Kansas Journal of Law & Public Policy. Hale has been recognized as a leader in tax litigation for many years by Chambers USA and other respected organizations. He has also been inducted into the American College of Tax Counsel.
Activities and Affiliations: Hale has held leadership positions in many professional and civic organizations, including: (i) Journal of Taxation, former Editorial Board Member and tax columnist, (ii) IRS-Practitioner Liaison Committee, state bar representative, (iii) Journal of Tax Practice & Procedure, Editorial Board Member, (iv) Georgia Bar Tax Section, former President, (v) Georgia Bar Journal, former Editorial Board Member, (vi) GSU Low-Income Taxpayer Clinic, Advisory Committee Member, and (vii) Atlanta Bar Tax Section Board Member.
Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at
education@naea.org. IRS Requirements for live webinars require at least 50 minutes per hour of attendance and answering 3 out of the 4 polling questions. For on-demand, you must watch the full video, answer the knowledge check, and pass the assessment with a score of 70% or above. No partial CE is offered.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at
education@naea.org. An NAEA education team member will review the request for a refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand will not be refunded.