Tax Court Holds that a Notice Received and Challenged is Valid Notwithstanding that it was Sent to the Wrong Partnership Representative and Wrong Address, Mammoth Cave…
Although the nuances of conservation and preservation efforts have changed, North Carolinians and their elected officials have demonstrated a commitment to protecting the lands and historic…
The recent “innocent spouse” tax case of Zaheen v. Commissioner, T.C. Memo. 2026-7, is noteworthy in two respects. One, it reminds us that abuse permeates socioeconomic…
Bargain-Sale Pitfalls and the “Eerie Veneer” of NCMA’s “Madonna and Child in a Landscape” On February 18th, the Center for Art Law is sponsoring a lecture…
Feb. 9, 2026 – Today, the IRS released Revenue Procedure 2026-12 in Internal Revenue Bulletin 2026-7 regarding adequate disclosure to avoid certain penalties. What does it…
Are you planning to claim a tax deduction for donating a conservation easement? There are six key documents that must be complete and accurate. If you…