The Internal Revenue Service has declined to file a petition with the Supreme Court to appeal a series of rulings invalidating its effort to require mandatory testing and continuing education of tax preparers.

In January of last year, a federal court judge ruled that the IRS had exceeded its statutory authority in attempting to regulate tax preparers and effectively put an end to the IRS’s Registered Tax Return Preparer program. Subsequent appeals by the IRS have not overturned the initial decision. Most recently, in February of this year, the D.C. Court of Appeals ruled in favor of the three independent tax preparers—Sabina Loving of Chicago, Ill., Elmer Kilian of Eagle, Wis., and John Gambino of Hoboken, N.J.—who had sued the IRS in the case, known as Loving v. IRS (see Tax Preparers Defeat IRS in Appeals Court Ruling on Licensing Scheme).

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