Webthe donation of conservation easements overall. Consistent with the IRS’s stance, some groups and individuals are quick to clas - ... Hale E. Sheppard. 1 151 TC No. 14 (2024), which addresses the “tech - nical” issues regarding 2005, 2006, and 2007; Pine Mountain Preserve, LLLP, 8TCM 2024-214, which addresses only the easement valuation WebThis article explains the main categories of workers, strategies that taxpayers can use during IRS audits or administrative appeals, evolution of the rules…
Pine Mountain Preserve and Conservation Easements: A …
WebEasement Disputes HALE E. SHEPPARD This article provides an overview of the easement donation process, de - scribes many of the well-known IRS enforcement techniques, and analyzes ... constitutes a “qualified conservation contribution,” taxpayers are entitled to the tax deduction.2 As one would expect, taxpayers can - WebHALE E. SHEPPARD (B.S., M.A., J.D., LL.M., LL.M.T.) is a Shareholder in the Tax Controversy Section and Chair of the International Tax Section of Chamberlain Hrdlicka. Hale defends clients in tax audits, tax appeals, and tax litigation. You can reach Hale by phone at (404) 658-5441 or by e-mail at [email protected]. raiffeisen sponsoring
Open Season - Again - On Conservation-Minded Taxpayers
WebConservation Easements, Recent Mayo Clinic Case, and Expanded Defenses to IRS Attacks on “Conservation Purpose” HALE E. SHEPPARD This article examines the main issues in conservation easement disputes, the arguments typically raised by the IRS, various Tax Court cases focused on conservation purpose, and a new, non-easement … Hale Sheppard is a partner in the Tax Controversy & Litigation Section and Chair of the International Tax Section. He defends clients in tax audits, tax appeals, and Tax Court litigation, covering both domestic and international issues. Hale's practice focuses on the following: 1. Overview of Practice Areas 1.1. Tax … See more Most tax disputes are resolved during the audit or with the Appeals Office. However, if taxpayers cannot reach a reasonable settlement, litigation ensues. Hale has participated in the … See more In addition to resolving tax disputes, Hale also has considerable experience obtaining favorable rulings for clients from the IRS National … See more Hale ranks among the most active tax writers in the country, having published numerous articles in top law reviews and tax journals. A partial … See more In situations where obtaining a private letter ruling from the IRS National Office is unnecessary, Hale has achieved the desired tax results … See more WebBrowse or search large Montana ranches for sale as well as ranches, fishing and hunting ranches and working ranches and investment property in Montana, Wyoming, Texas, … raiffeisen summerdays tickets