2025-23926Notice

IRS Art Panel Hides to Value Taxpayers' Priceless Pieces

Published Date: 12/30/2025

Notice

Summary

The Art Advisory Panel will meet online on January 13, 2026, to review and evaluate the fair market values of artwork related to tax returns. This closed meeting affects taxpayers with art involved in income, estate, or gift taxes and helps ensure accurate tax appraisals. No public access is allowed, and the meeting focuses on confidential tax info.

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Art appraisals reviewed for tax returns

If you are a taxpayer with artwork on a Federal income, estate, or gift tax return, the Art Advisory Panel will review and evaluate the acceptability of fair market value appraisals on January 13, 2026. The review focuses on appraisals of works of art that are reported on tax returns to help ensure accurate tax appraisals.

Meeting closed; tax info kept confidential

The Art Advisory Panel meeting on January 13, 2026 at 10:00 a.m. Eastern Time will be entirely closed with no public access and will be held virtually via Microsoft Teams. The meeting will involve discussion of material in individual tax returns made confidential under 26 U.S.C. 6103.

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Key Dates

Published Date
Effective Date
12/30/2025
1/13/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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