I fear my advice comes too late for FBA St. Clair Property C, LLC, Jeffrey L. Smith, Partnership Representative, Docket No. 14406-23, filed 9/11/25. The C-Clairs claim IRS refuses to stipulate that the C-Clairs had donative intent despite two (count ’em, two)  previous stips replete with the word “donation” defining the easement grant (just shorthand, says Judge Elizabeth A. (“Tex”) Copeland) and an uncontested CWA saying no goods or services.

Judge Tex Copeland says the CWA covers only what the 501(c)(3) guardian gave, not what other benefits the C-Clairs may have gotten (here access to landlocked property).

The SND had the usual IRS buckshot boilerplate “you didn’t comply with Section 170,” which takes in everything in the multipart statute and impenetrable regs. So 170(c) donative intent isn’t new matter, and anyway it’s mixed law and fact.

Practice tip: when confronted with this broadbrush maneuver, track the statute in your first request for stipulations. If you are going to stipulate, sell your concessions as dearly as you can.