In the second part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Steve Small, one of the authors of the federal income tax regulations on conservation easements who is now in private practice, about the controversy surrounding the tax treatment of conservation easements.Read Steve Small's piece in Tax Notes: Some Dirty Realities About Syndicated Conservation EasementsFor additional coverage, read these articles in Tax Notes:Partnership Asks for Do-Over in Easement AppealIRS Win in Golf Course Easement Case OverturnedSyndicated Easement Sponsor Warns Investors of IRS AuditsConservation Easement Safe Harbor May Allow CompromiseDOJ Seeks to Leverage Conservation Easement Victory‘Tide Has Turned’ on Easement Abuse, Says Desmond***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole WhiteWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.