IRS Changes Course on Conservation Easement Tax Settlements

The IRS has established an Office of Conservation Easements to centralize expertise and coordinate policy, enforcement and case resolution involving conservation and historic preservation easements. As part of the transition, the IRS has ended its uniform settlement initiative (announced on May 13, 2026) and withdrawn deadlines for accepting previously issued offers. Prior elections remain in effect. Taxpayers with pending eligible cases may still request settlement under the May 13 framework through their assigned IRS examination or chief counsel representative, though different terms may apply in individual cases. We’re here if you have questions.

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