Polsinelli’s Conservation Easement practice includes government investigations, tax, environmental litigation, and business insurance attorneys who advise professional firms, professionals, and individual investors in all facets related to the government’s aggressive pursuit of Syndicated Conservation Easements and similar transactions. We defend our clients against criminal and civil investigations, allegations and government audits bringing big-firm talent and strategic insight.    

Our team combines unique investigation skills and experience with substantive tax knowledge. We are client-focused problem solvers with a deep understanding of the criminal and tax law, gained from our experience working in the government. We evaluate every case carefully, distilling complex facts into clear and compelling narratives and defenses.

Syndicated Conservation Easements (SCEs)

Syndicated Conservation Easements (SCEs) are a type of tax-deductible donation that has been under intense scrutiny by the IRS, DOJ, and Congress in recent years. SCEs are on the IRS's "Dirty Dozen" list of abusive tax schemes, and they have been the subject of numerous criminal, civil, and administrative proceedings as well as class actions and other litigation.

Professionals and investors should take the government’s coordinated investigation and prosecution of SCEs seriously. Recent convictions (including professionals), looming indictments, and an aggressive civil and audit strategy all indicate that the government is even more determined to relentlessly identify, audit, investigate and potentially prosecute syndicated conservation easements as alleged abusive tax shelter schemes going after their promoters, appraisers and professionals involved in the deals. 

The 2022 Inflation Reduction Act significantly increased the IRS and DOJ’s enforcement budget and the IRS has announced that virtually 100% of SCE investments, and therefore investors, will be audited. The increased funding and the IRS’s decision to audit all SCEs substantially increases the risk for professionals and investors alike. 

Polsinelli represents professionals, professional firms and investors. Anyone who receives a grand jury subpoena or civil subpoena should reach out to counsel prior to speaking with a federal agent or turning over documents. In addition, individuals, partnerships and corporations who are interested in conservation easements, fee simple donations, or any other tax strategy with high ratios should contact legal counsel prior to entering into the transaction. We are available to help.