IRS unveils settlement for conservation easements
May 19, 2026
The IRS has announced the terms of a new settlement opportunity for certain taxpayers involved in conservation easement disputes with the agency.
The IRS has long targeted what it considers improper deductions for a qualified conservation contribution under Sec. 170(h), often of donations made through syndicated arrangements through partnerships.
In a recent news release, the IRS said that the new time-limited settlement opportunity for “eligible partnerships” is intended to advance the goals of prior initiatives while addressing issues that may have discouraged the agency from accepting a settlement offer.
The IRS will issue, on a rolling basis, individualized correspondence to eligible partnerships that sets forth their specific settlement terms. Read more.
