The U.S. District Court for the District of Columbia has ruled that the Internal Revenue Service doesn’t have the authority to regulate CPA tax return preparers’ contingent fee arrangements in the preparation of ordinary refund claims.

The ordinary refund claim is a procedure that a taxpayer may undertake if he determines that he has overpaid his taxes. It may be filed after the tax return has been filed or during the course of an examination, but prior to filing suit in court for a refund.

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