The IRS has established the Office of Conservation Easements to address the complexities of conservation and historic preservation easements, which involve specialized tax, valuation, and procedural considerations. The agency will discontinue its uniform settlement initiative effective immediately, ceasing issuance of standardized settlement letters under the May 13 program. Deadlines for previously issued offers are withdrawn, though prior elections to participate in the May 13 framework remain valid and will be processed according to their terms. Taxpayers with pending cases may continue requesting settlement under the May 13 framework through their assigned IRS representatives. The new office will coordinate policy, enforcement, and case resolution strategies, engage stakeholders, and evaluate administrative and legislative options to advance conservation objectives. Taxpayers are advised to consult their assigned representatives for case-specific matters, as the transition does not introduce new standardized offers.
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