Barbara T. Kaplan and Shira Peleg, of Greenberg Traurig LLP, have made available for download their article, “IRS Establishes Office of Promoter Investigations with Emphasis on Conservation Easements and Micro-captive Insurance Arrangements,” published in a Greenberg Traurig Alert. The abstract is as follows:
On April 19, 2021, the IRS announced the establishment of a new Office of Promoter Investigations (OPI). The creation of OPI demonstrates the IRS’s commitment to pursuing promoters and combating abusive tax avoidance transactions, including conservation easements and micro-captive insurance arrangements.
To see the full article, click here: “IRS Establishes Office of Promoter Investigations with Emphasis on Conservation Easements and Micro-captive Insurance Arrangements”
