Jean Pawlow

Jean Pawlow

Latham & Watkins LLP

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US Tax Court Voids Penalties Affecting Syndicated Conservation Easements; Treasury Reacts With Proposed Regulations

The Tax Court’s decision setting aside IRS Notice 2017-10 for ignoring the APA’s notice and comment requirements has serious implications for other notices identifying listed transactions. Key Points: ..Notice 2017-10...more

12/20/2022  /  Administrative Procedure Act , Conservation Easements , Internal Revenue Code (IRC) , IRS , Notice and Comment , Penalties , Proposed Regulation , Tax Court , Tax Penalties , U.S. Treasury
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