Real Estate Appraiser Specializing in Commercial Industrial Residential Income Land & Single Family Residential Properties Existing or Proposed Construction Estate & Gift Tax Conservation Easements Partial Values Fractional Interests Former Senior Appraiser United States Treasury Department IRS Large Business and International Division California General Certified Real Estate Appraiser FHA Approved

Michael F. Ford #AG002512


The following slide presentation is intended to advise lay-persons as well as tax professionals about what to expect from an IRS review of either a gift tax, or estate tax return.  It is based upon current (2011) internal policy interpretation & internal IRS training programs.  I have made certain highlighted (red) edits to draw the readers attention to weaknesses and or peculiarities in IRS procedural application of certain policies. Certain of these, are suggestions made for your consideration.

In ALL instances of estate planning I urge the reader to retain the professional services of an experienced estate & gift tax attorney, or experienced tax accounting professional.

I urge all readers to insure that any appraiser they consider retaining, fully understands the definition differences between Market Value (MV) associated with non tax related appraising, and Fair market Value (FMV) for IRS estate & gift tax appraisals, as defined in the relevant Treasury Regulations for each return type!

If in doubt, please call me! There is no obligation or cost for a phone call.


Use slider tab-bar at right to scroll through presentation pages

[Appraiser Home] [A  Messaage From Mike] [Mr. Ford's Background] [What is an Appraisal] [Q & A] [C & R Fees] [Services Offered; Fees as of 2016] [Commercial Services] [Industrial Services] [Value Definitions] [UAD / URAR] [M.I.S.M.O.] [Coverage Area] [IRS Related] [IRS-Audit Risks] [Estate  Tax] [IRS Conservation Easements] [IRS Facade Easements] [IRS Forms] [IRS Appraisal Guidelines] [Technology] [Contact] [License Verification] [Research Resources] [FRAUD -FBI -INFO] [Lawsuits 'n Such] [HUD / FHA] [SBA] [SCIG DEIR Pt 1 to 3pt95]