IRS Seeks Withheld Records from Conservation Easement Appraiser

March 5, 2024, 11:13 PM UTC

The IRS demanded Tuesday that records allegedly withheld by a Florida conservation easement appraiser should be turned over in compliance with its summons.

The US District Court for the Southern District of Florida should require appraiser Thomas Spears to turn over an appraisal draft, writeups concerning his work, and lists of appraisal contents that he claims are subject to attorney-client and work product privileges, according to a government petition.

The IRS has twice requested the documents from Spears, and they are essential to the agency’s examination of a $57.2 million charitable contribution deduction claimed by the partnership Landings at ...

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