Heightened IRS Scrutiny A look into recent Tax Court cases brings to light several issues that are on the IRS’ “radar screen.” Past QuickRead articles have highlighted some of the cases, including Section 2036, or “bad facts” cases. Another hot-button issue for the IRS is the proper treatment of conservation easement charitable contributions. Since 2010, courts have published at least 60 opinions addressing issues relating to conservation easements. Practitioners with clients considering conservation easement contributions, or who are defending conservation easement cases must keep current with the influx of rulings and have a good understanding of how these rulings fit…