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Tax Court Strikes IRS' Conservation Easement Penalty Notice

By Theresa Schliep (November 9, 2022, 3:25 PM EST) -- The IRS violated administrative law in issuing a notice requiring the disclosure of potentially abusive conservation easement transactions under threat of penalty, the U.S. Tax Court ruled Wednesday, striking down the guidance and rejecting penalties the agency sought to impose on four North Carolina partnerships....

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