Conservation Easement Settlements Appear to Be Eradicated

Publication: Tax Notes Federal, November 27, 2023

Most Tax Court cases settle before trial, but conservation easement cases have been the exception.

William Stone examines the apparent IRS directive not to settle these cases through Rajagopalan, where IRS counsel reached a settlement, the IRS reneged, and the taxpayers won their full claimed deduction at trial.

Drawing on his time as a Tax Court law clerk, he explains how the court encourages settlement and how a no-settlement policy strains its calendar. He argues that cases should be judged on their own facts and that IRS attorneys need authority to settle.

Related services: U.S. Tax Court Litigation · IRS Appeals

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