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@singh wrote:

My client sold a piece of land he inherited from his father.

The dad passed away in 2016 and the mom added her son's name on the deed in 2017. The son sold it in 2022.

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You need to clarify. Your second statement makes it sound like he received a Gift from his mother, not an Inheritance from his father.

And you mean that THEY sold it in 2022 (mother and son)?

Yes, it is taxable. I think your actual question should be "What is the Basis?".

Was it solely owned by the father? Or was it jointly owned by both father and mother? How was the title held before the father died? Was this in a Community Property State?