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The IRS has opened a new Office of Conservation Easements to centralise policy, enforcement and case-resolution strategy on syndicated easement disputes, and is simultaneously changing how it settles the hundreds of cases already crowding the Tax Court docket.

The IRS has created a dedicated Office of Conservation Easements to work through roughly 1,000 pending syndicated easement cases one by one, replacing an earlier blanket settlement offer that drew limited uptake.

By Terra Daily Editorial Team · Sep 21, 2026

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