A federal court in Georgia has dismissed a case challenging the IRS’s power to charge tax practitioners for the Preparer Tax ID Numbers, or PTINs, that they are required to have to prepare taxes professionally.

Allen Buckley and Allen Buckley LLC had brought suit against the U.S. claiming that the Department of Treasury and the IRS lack statutory authority to charge a use fee for tax return preparers to obtain and renew their PTINs. In addition, Buckley charged that the $50 annual user fee charge is arbitrary and capricious as well as excessive.

Register or login for access to this item and much more

All Accounting Today content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access