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IRS announces new Office of Conservation Easements and ends uniform settlement initiative

IRS establishes centralized office for conservation easement matters and ends its uniform settlement initiative while continuing to process eligible pending cases.

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august 20, 2026

The IRS on August 19, 2026, announced the creation of an Office of Conservation Easements to centralize expertise and coordinate policy, enforcement, and case-resolution strategy involving conservation and historic preservation easements.

According to the IRS release—IR-2026-95—effective August 19, 2026, the IRS ended the uniform settlement initiative announced on May 13, 2026 (read TaxNewsFlash) and will not issue additional uniform settlement letters. Deadlines for previously issued offers are withdrawn, while elections by taxpayers  to participate in the May 13 settlement framework will remain in effect and will be processed in accordance with the terms of those offers.

Taxpayers with pending cases may still request settlement under the May 13 framework through their assigned IRS examination or Chief Counsel representative. If eligible, they may receive a new offer on the same standardized terms. The IRS specified that the transition does not create a new or more favorable standardized settlement offer. Rather, the announcement ends the issuance of uniform offers and deadlines.

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