Easement Donors Filed Deficiency Cases Late, 11th Circ. Told

By Kat Lucero · November 10, 2026, 4:36 PM EST

Conservation easement donors missed the 90-day window to dispute the IRS' asserted deficiencies stemming from what it said was their overstatement of the donated property's value, the U.S. government told the...

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Case Information

Case Title

Michael Darsey, et al v. Commissioner of Internal Revenue

Case Number

26-11011

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

March 27, 2026