IRS Revives Secret Panel to Judge Art for Taxes
Published Date: 4/20/2026
Notice
Summary
The IRS is bringing back the Art Advisory Panel for two years starting about a week after this notice. This panel helps check if art appraisals used for taxes are fair and accurate, affecting taxpayers dealing with art in income, estate, or gift taxes. Meetings will be private to keep tax info safe, with no direct cost changes announced.
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Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Art Advisory Panel Reestablished
You are affected if you submit appraisals for works of art on your Federal income, estate, or gift tax returns. The IRS re-established the Art Advisory Panel for a two-year period beginning no sooner than seven days after April 20, 2026 (so starting April 27, 2026). The Panel will review and evaluate the acceptability of appraisals used to support fair market value claims under Internal Revenue Code sections 170, 2031, and 2512.
Meetings Closed to Protect Tax Privacy
If your tax return includes art appraisals, the Panel's meetings will be closed to the public to protect tax return information. The notice says meetings are closed under 5 U.S.C. 552b(c)(3), (4), (6), and (7) and section 6103 of the Internal Revenue Code to safeguard confidentiality.
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