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Found 46 Matching Items; Displaying 1 - 10.

Two CPAs sentenced in billion-dollar syndicated conservation easement tax scheme

Oct. 16, 2024 — Two accountants were each sentenced today to 20 months in prison for their roles in the promotion and sale of abusive syndicated conservation easement tax shelters.
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New Jersey CPA sentenced in syndicated conservation easement tax scheme

Feb. 10, 2025 — A New Jersey accountant was sentenced today to 24 months in prison for his role in the promotion and sale of abusive syndicated conservation easement tax shelters.
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Two tax shelter promoters found guilty in billion-dollar syndicated conservation easement tax scheme

September 22, 2023 — A federal jury sitting in Atlanta convicted Jack Fisher and James Sinnott of conspiracy to defraud the United States, conspiracy to commit wire fraud, aiding and assisting the filing of false tax returns and subscribing to false tax returns. Fisher was also convicted of money laundering.
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Treasury and IRS propose regulations identifying syndicated conservation easement transactions as abusive tax transactions

IR-2022-214, December 6, 2022 — The Treasury Department and Internal Revenue Service today issued proposed regulations identifying certain syndicated conservation easement (SCE) transactions as “listed transactions” – abusive tax transactions that must be reported to the IRS.
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Treasury and IRS issue final regulations identifying syndicated conservation easement transactions as abusive tax transactions

IR-2024-259, October 7, 2024 — The Department of the Treasury and the Internal Revenue Service today issued final regulations identifying certain syndicated conservation easement transactions as "listed transactions" – abusive tax transactions that must be reported to the IRS.
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Georgia CPA pleads guilty to promoting syndicated conservation easement tax scheme involving fraudulent charitable deductions

June 17, 2024 — A Georgia man pleaded guilty today to conspiracy and filing a false personal tax return related to his participation in the promotion and sale of abusive syndicated conservation easement tax shelters.
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IRS sending settlement offer letters in July to certain taxpayers who participated in Syndicated Conservation Easement transactions

IR-2024-174, June 26, 2024 — The Internal Revenue Service today announced the mailing of a time-limited settlement offer for certain taxpayers who participated in Syndicated Conservation Easements (SCE) and substantially similar transactions that are under audit in the IRS’s Large Business & International and Small Business and Self-Employed divisions.
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Appraiser in billion-dollar conservation easement fraud scheme pleads guilty

May 12, 2023 — A North Carolina land appraiser pleaded guilty today to conspiring to defraud the United States as part of a syndicated conservation easement tax shelter scheme – involving inflated charitable contribution deductions based on a fraudulent appraisal value of a conservation easement on land – that claimed more than $1.3 billion in fraudulent tax deductions.
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Treasury, IRS propose regulations implementing disallowance of deductions for certain conservation easement contributions by partnerships, S corporations

IR-2023-216, Nov. 17, 2023 — The Department of the Treasury and the Internal Revenue Service today issued proposed regulations that provide guidance under a new section of the law that disallows deductions for certain charitable conservation contributions by partnerships and other pass-through entities. Syndicated conservation easements have been included in the IRS’ annual list of Dirty Dozen tax schemes for many years.
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Two tax shelter promoters sentenced for billion-dollar SCE tax scheme; two more CPAs plead guilty

Jan. 9, 2024 — Two men were sentenced today for crimes arising from their organization, promotion and sale of abusive syndicated conservation easement tax shelters.
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