On January 13, 2022, the Tax Court issued a Memorandum Opinion in the case of Long Branch Land LLC v. Commissioner (T.C. Memo. 2022-2). The primary issues presented in Long Branch Land LLC v. Commissioner were whether the supervisory agent possessed the authority to supervise the examination of the taxpayer and to approve the penalties imposed by revenue agent, and whether the taxpayer failed to offer clear evidence to overcome presumption of regularity of actions of IRS officers. Background to Long Branch Land LLC This case involves a charitable contribution deduction claimed by the petitioner, Long Branch Land, LLC (Long Branch), for a conservation easement. The IRS disallowed the deduction and determined penalties. The IRS moved for partial summary judgment as to the question whether the IRS complied with the prior written supervisory approval requirements of IRC § 6751(b)(1) with respect to these penalties. The Prior Approval Requirement IRC §…