IRS Settlement of Syndicated Conservation Easement Transaction in Cases Docketed Before the U.S. Tax Court Additional Information

Other IRS Documents, CC Notice 2021-001, 2020ARD 194-2, Internal Revenue Service, (Oct. 2, 2020)

CC Notice 2021-001, October 2, 2020.

Subject: Settlement of Syndicated Conservation Easement Transaction in Cases Docketed Before the U.S. Tax Court Additional Information

Cancel Date: Until Further Notice

PURPOSE

This notice provides guidance about the settlement option offered by the Office of Chief Counsel (CC) in Notice 2017-10 syndicated conservation easement (SCE) transactions in certain cases pending before the United States Tax Court.

DISCUSSION
The Settlement Generally
Why is the Office of Chief Counsel offering a settlement option to certain participants […]