This article explains the relevant procedural matters, provides an overview of the easement donation process and its key characters, and describes four major problems that the IRS faces in approaching individual partners using recent court orders to illustrate the situation.

Phil Karter, a former Department of Justice tax litigator, and Mark Lubin, a former in-house tax planning and business transactions lawyer, provide their perspectives on how to transition to a law firm and succeed once you get there, and also how the firm can most effectively utilize and market the experience, insights and contacts government and in-house lawyers can bring with them.