The U.S. IRS recently issued a release on its "Dirty Dozen" tax scams for 2022, including four potentially abusive arrangements that taxpayers should avoid. The four potentially abusive transactions on the list are the first four entries in this year's Dirty Dozen series and include the following:
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Use of Charitable Remainder Annuity Trust (CRAT) to Eliminate Taxable Gain. In this transaction, appreciated property is transferred to a CRAT. Taxpayers improperly claim the transfer of the…