The IRS Office of Chief Counsel provides guidance in Notice CC 2021-001 regarding settlement options offered by the IRS for U.S. Tax Court cases currently pending under Notice 2017-10 for syndicated conservation easement transactions.  The Notice provides information about financial terms and process for settlement in an effort to promote efficient and consistent resolutions of these pending cases.  The guidance suggests the terms of the settlement are more favorable than the results a partnership should expect at trial or terms available through the Independent Office of Appeals.

 

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Photo of Melinda Beck Melinda Beck

Melinda Beck is a real estate and land use attorney who has more than two decades of experience.  Melinda’s conservation law expertise includes the donation and purchase and sale of conservation easements to land trusts and local governments by private landowners throughout Colorado

Melinda Beck is a real estate and land use attorney who has more than two decades of experience.  Melinda’s conservation law expertise includes the donation and purchase and sale of conservation easements to land trusts and local governments by private landowners throughout Colorado and nationally. She represents land trusts and private landowners regarding all issues related to conservation easement transactions and stewardship, including obtaining discretionary approvals and amendments to conservation easements. She is an emeritus member of the Land Trust Alliance Conservation Defense Advisory Council. Melinda has a degree in Economics from Pomona College and a law degree from the University of Denver, Sturm College of Law.