Green Rock LLC v. Internal Revenue Service, et al

  1. June 04, 2024

    11th Circ. Affirms Nix Of IRS Easement Disclosure Guidance

    The Eleventh Circuit affirmed Tuesday that an Internal Revenue Service notice imposing reporting requirements on potentially abusive conservation easements was invalid because the agency failed to solicit the public feedback required by administrative law.

  2. May 15, 2024

    11th Circ. Judge Doubts Defense Of IRS Easement Notice

    An Eleventh Circuit judge was skeptical Wednesday of the government's arguments that the Internal Revenue Service could issue a notice imposing reporting requirements on potentially abusive conservation easements without soliciting public feedback that administrative law requires.

  3. June 19, 2023

    11th Circ. Urged To Undo Invalidation Of IRS Easement Notice

    The Eleventh Circuit should reverse a lower court decision invalidating an IRS notice that had required the disclosure of certain conservation easement transactions, the U.S. told the appeals court, arguing the agency wasn't required to put the guidance through a public comment period as the lower court had concluded.