As an attorney, you’re an advocate for your client. The appraiser you hire is supposed to be unbiased and follow standards to provide an unbiased appraisal so a third party or a trier of fact can determine its reasonableness. Tax Court judges have signaled that they’ll start with the most reasonable valuation in a dispute associated with a fair market value (FMV) determination. They may accept or tweak the most reasonable valuation but seek an unbiased appraisal. What can you do to ensure
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