IRS Offer In $57M Easement Case Not Binding, 11th Circ. Told

By Zak Kostro · October 22, 2026, 3:33 PM EDT

The U.S. Tax Court properly denied a partnership's request to enforce a settlement offer the IRS said it mistakenly made after rejecting the partnership's $57 million conservation easement deduction, the agency...

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Case Information

Case Title

Arden Row Assets, LLC v. Commissioner of Internal Revenue

Case Number

26-12413

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

July 10, 2026