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Understanding Conservation Easement Controversy - (2 CE)

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Understanding Conservation Easement Controversy

IRS Program #: X9QQU-T-00781-21-O/S
CE: 2
Speaker: Hale Sheppard

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

  • Identifythe 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
 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

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