The IRS Loses Notice 2017-10 Regarding Syndicated Conservation Easement Tax Shelters For APA Non-Compliance

Discusses the effect of the U.S. Tax Court's ruling in Green Valley Investors, LLC v Commissioner, 159 T.C. 5 (Nov. 9, 2022), which invalidated IRS Notice 2017-10 for failure to comply with the Administrative Procedures Act