The American Institute of CPAs is pushing back against a proposal by Internal Revenue Service Commissioner John Koskinen to offer a form of voluntary tax preparer certification after a series of court rulings invalidated the IRS’s efforts to require mandatory testing and continuing education of preparers.
Last week, the IRS missed a deadline to file a petition with the Supreme Court to overturn district and appeals court rulings that the agency had overstepped its statutory authority in imposing its Registered Tax Return Preparer program (see IRS Drops Further Appeals of Court Decision Invalidating Tax Preparer Regulation). Koskinen has said that the chances of getting the Supreme Court to review the case, known as Loving v. IRS, were unlikely. He now favors offering a voluntary form of certification if Congress fails to give the IRS the authority to regulate tax preparers, which seems unlikely given the current mood on Capitol Hill toward the IRS.
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