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Art Appraisal Services


Art Advisory Panel

The Panel helps IRS review and evaluate property appraisals submitted by taxpayers in support of the fair market value claimed for works of art included in federal income, estate and gift tax cases in accordance with the Internal Revenue Code. The Panel members, up to 25 renowned art experts, serve without compensation.

Referral to the Art Advisory Panel

All taxpayer cases selected for examination that include an item of art with a claimed value of $50,000 or more must be referred to Art Appraisal Services for possible review by the Commissioner's Art Advisory Panel (See IRM 4.48.2 and IRM Please review the photographic requirements for referrals, and also our preferred individual appraisal item format (PDF) for works of art valued at over $50,000.

For general inquiries, contact Director, Art Appraisal Services at 305-982-5364.

Internal Revenue Service/Art Appraisal Services
1111 Constitution Ave., Suite 700
Washington, DC 20004

Annual Summary Report

The Annual Summary Report describes the closed meeting activity of the Commissioner's Art Advisory Panel for the most recent year. The report discusses the procedures of the Art Panel, provides a list of Panelists and summarizes the art items reviewed during this year by the Panel broken down by estate and charitable contribution. If you would like older Annual Summary Reports, please contact the IRS Freedom of Information Reading Room at 1111 Constitution Ave, Washington D.C. 20224.


  • Publication 526, Charitable Contributions.
  • Publication 561, Determining the Value of Donated Property. Designed to help donors and appraisers determine the value of property that is given to qualified organizations. It includes the kind of information you must have to support your decision.


  • Form 8283, Non-cash Charitable Contributions. The necessary form filed with the taxpayer's return.
  • Form 8282, Donee Information Return. Form filed by donee upon sale of property.

Revenue Procedures

Revenue Procedure 96-15 provides procedures for taxpayers to request a review of art valuations for income, estate, and gift returns. Taxpayers may obtain a Statement of Value from the Service for an advance review of art valuation claims prior to filing the return. The Statement of Value may then be used to complete the taxpayer's return.

The procedure generally applies to an item of art that has been appraised at $50,000 or more. The appraisal submitted must meet specific substantiation requirements. A user fee is charged for each request. Effective February 3, 2016, the current fees for a Statement of Value are $5,700 for one to three items and $290 for each additional item. See Revenue Procedure 2016-01.

Method of Payment 

As modified by Rev. Proc. 2016-01, user fees for Statement of Value requests made pursuant to Rev. Proc. 96-15 must be made by direct debit from a checking or savings account through the website. Payment confirmations are provided through the portal and should be submitted with the Statement of value request. Art Appraisal Services will not consider a Statement of Value request complete, and will hold the request in suspense, until the correct user fee is paid through the website. Use of the website will replace the mailing or hand delivering of user fees. The use of the website to submit SOV user fees is mandatory.

Information on payment submission can be found at Frequently Asked Questions on the website. Please refer to the additional instructions on submitting a payment through

Send requests for a Statement of Value to the address listed below.

Internal Revenue Service/Art Appraisal Services
1111 Constitution Ave., Suite 700
Washington, DC 20004

Note: it is recommended that a private delivery service be utilized, as packages sent via USPS are subject to irradiation which may damage professional photographs.

Page Last Reviewed or Updated: 27-Jun-2016