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    AI Letter to the IRS

    Effective 02/24/2025

    AI Critical of IRS' Lack of Due Process

    Summary

    The Appraisal Institute urged the IRS to withdraw a proposal that would allow appraisers to be disqualified without first being assessed a penalty, removing critical due process protections, and urges the IRS to instead adopt an independent Appraisal Review Panel, modeled after Canada’s Ecological Gifts Program, to ensure fairness, transparency, and professional oversight in appraisal-related tax matters.

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