IRS acting without authority

In February 2014, the D.C. Circuit unanimously held that the IRS lacked the statutory authority to regulate tax return preparers. Loving v IRS, No. 13-5061 (D.C. Cir. Feb. 11, 2014). For an extensive analysis of the decision, see this TaxProf Blog op-ed by Steve Johnson (Florida State). The IRS yesterday announced a "voluntary" program to regulate tax return preparers.

So the IRS wanted a mandatory licensing program, set it up, got sued, lost, and then set up a "voluntary" program instead. They don't have the authority to do that, not to mention that the money would be better spent on a working email system instead. But who is going to stop them?

This entry was published Sun Jun 29 11:35:27 CDT 2014 by TriggerFinger and last updated 2014-06-28 13:52:39.0. [Tweet]

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