Partner Carlos Ortiz commented on the increased scrutiny by the Internal Revenue Service (IRS) on the “donative intent” when it comes to a conservation easement donation in a Dec. 31, 2025, Bloomberg Law article titled “Dubious IRS, Resolute Claimants Fuel Conservation Easement Cases.” With more cases destined for U.S. Tax Court, the IRS will most likely focus on whether a donation is actually charitable or just a way to avoid paying taxes.
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