Skepticism Around Conservation Easement Tax Remedies

December 18, 2025 | By Jason Wiggam
Skepticism Around Conservation Easement Tax Remedies December 17, 2025 Founding partner Jason Wiggam and partner Judson Mallory were featured in a Bloomberg Tax Insight examining proposed remedies investors are exploring amid increased IRS enforcement of syndicated conservation easement transactions. Wiggam and Mallory caution that strategies such as interest abatement and offers in compromise based on effective tax administration face significant legal and practical hurdles. They also outline alternative relief options that may be available depending on an investor’s individual circumstances.   Read the full article on Bloomberg Tax here.  
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Jason Wiggam

Founding Partner

Jason is a founding partner of Wiggam Law in Atlanta, Georgia. His practice focuses on representing individuals, businesses, officers, directors, shareholders, and partners in matters concerning the Internal Revenue Service (IRS), the Georgia Department of Revenue, and other state tax departments. He has successfully represented clients in the IRS’s recent crackdowns on syndicated conservation easements and micro-captive insurance disputes. Jason also has significant experience handling IRS tax settlements, tax compliance, appeals representation, offshore foreign bank reporting compliance, audit representation from responding to IRS audit letters through to IRS audit reconsiderations if necessary, innocent spouse relief, IRS levy and IRS garnishment releases, penalty waivers/abatements, and lien releases/withdrawal.

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