The End of Cookie-Cutter Easement Settlements: A Sign of Reasonable IRS Resolutions

The End of Cookie-Cutter Easement Settlements: A Sign of Reasonable IRS Resolutions

September 14, 2026

TAX NOTES FEDERAL

Battles over conservation easement donations have been raging for more than a decade.  One of the many reasons for this has been the inability of the IRS to design a settlement program, with reasonable compromises on all sides, that would lead to pre-trial resolution of cases.  This article by Partner Hale Sheppard describes the origin of current disputes, summarizes the past five settlement offers by the IRS, highlights a critical Tax Court victory for taxpayers in 2026, explains the decision by the IRS to end uniform settlement offers and create a specialized easement office, identifies key issues for tax disputes in procedural limbo, and offers a touch of optimism about the future.

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halesheppard@eversheds-sutherland

Hale E. Sheppard

Partner

Atlanta, United States

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