The Internal Revenue Service has released a new revenue procedure describing the details of its new voluntary tax preparer continuing education program, known as the Annual Filing Season Program.
The IRS announced the new program last week after the agency lost a series of court decisions over the IRS’s statutory authority to impose mandatory tax preparer testing and continuing education (see IRS Offers Voluntary Tax Preparer Education Program). Even before the IRS formally announced the new program, the American Institute of CPAs criticized the IRS’s plans for voluntary tax preparer certification and warned it could be unlawful (see AICPA Says IRS Voluntary Tax Preparer Certification Program Is Unlawful). Other objections have arisen to the program since it was announced, however (see There Are So Many Things Wrong with the Annual Filing Season Program).
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