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IRS Nix Of $52M Easement Deduction Invalid, Donor Says

by usoftax_admin | Aug 15, 2024 | Tax News

An Alabama partnership asked the U.S. Tax Court to reverse an Internal Revenue Service adjustment that cut its roughly $52 million deduction for its donation of a conservation easement, saying, among other things, that the IRS defied the Administrative Procedure...

Pa. District’s Appeal Method Is Constitutional, Court Affirms

by usoftax_admin | Aug 15, 2024 | Tax News

A Pennsylvania Court of Common Pleas correctly ruled that a school district did not violate the state’s uniformity clause when using a monetary threshold to decide which property tax assessments to appeal, the state Commonwealth Court affirmed Thursday.

Partnership’s $47M Easement Deduction Is Fraud, IRS Says

by usoftax_admin | Aug 15, 2024 | Tax News

A North Carolina partnership lied and hid details related to a fraudulent conservation easement donation for 2018, the Internal Revenue Service told the U.S. Tax Court, saying the partnership is wrong in claiming the IRS improperly slashed its almost $47 million...

Tax Pros Navigate Chaos, Rewards In Climate Law’s 2nd Year

by usoftax_admin | Aug 15, 2024 | Tax News

Energy tax attorneys have been knee-deep in project finance deals for the past year since the Inflation Reduction Act of 2022 triggered a flurry of clean energy investments, but the work, they say, has been fulfilling as part of broader efforts to save the...

IRS Reopens Improper Retention Credit Disclosure Program

by usoftax_admin | Aug 15, 2024 | Tax News

Businesses that think they improperly received COVID-era employee retention credits have another chance to apply for a voluntary disclosure program that could reduce their penalty and allow them to avoid future audits, penalties and interest, the Internal Revenue...

Trump’s Best Hush Money Appeal Options Still Likely To Fail

by usoftax_admin | Aug 15, 2024 | Tax News

The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump’s unique position...
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