Qualified appraisal claims were enacted to address the abuse of overvaluation of properties contributed to charity. Congress began addressing these issues in the early 1980s. Over the years, the requirements have evolved, culminating in the Pension Protection Act of 2006, which further strengthened the framework for qualified appraisals and appraisers. The issue came to light in a recent Tax Court case Estate of Hoenscheid v. Commissioner.¹ This case involved a