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 Â¶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.
Tax Strategy: Where RTRPs Stand After Loving
All Accounting Today articles are archived after 7 days. REGISTER NOW for unlimited access to all recently archived articles, as well as thousands of searchable stories. Registered Members also gain access to exclusive industry white paper downloads, web seminars, podcasts, blog discussions, and conference discounts. Registered members may also choose to receive our exclusive Tax Pro Today e-newsletters covering the latest breaking news, opinions from industry leaders and developing trends.