Tax Strategy: Where RTRPs Stand After Loving


On Jan. 18, 2013, the U.S. District Court for the District of Columbia threw a wrench into the developing Internal Revenue Service requirements for Registered Tax Return Preparers by deciding in Loving, 2013-1 USTC ¶50,156, that the IRS had exceeded its statutory authority in imposing certain requirements on tax return preparers. An appeal is still pending in the Loving case, but it is important to understand where the tax return preparer requirements stand at this point.

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