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Don Crawford

Don Crawford is an associate in Baker McKenzie's Tax Practice Group in Washington, DC. He advises clients on a variety of tax matters including tax controversies and international tax planning.

Recent developments across the three branches of government address the tax treatment of syndicated conservation easement transactions. The US Tax Court first held as invalid the notice designating the transactions as listed transactions. The Treasury and IRS then issued modified guidance in the form of proposed regulations, addressing the notice and comment deficiencies cited by the court. Finally, Congress enacted legislation separately addressing issues presented by these transactions.