The Internal Revenue Service said it is now allowing some suspended or disbarred tax practitioners to obtain or renew preparer tax identification numbers and prepare federal tax returns for compensation as a result of recent court decisions in the Loving v. IRS case.

The change applies to individuals who were sanctioned (suspended or disbarred, with their PTIN access blocked). In a decision issued in February, in the case of Sabina Loving, et al. v. Internal Revenue Service, et al., the U.S. Court of Appeals for the District of Columbia Circuit sustained a federal district court decision and injunction against the IRS prohibiting it from administering regulations requiring tax preparers to pass a competency tests and complete annual continuing education before obtaining or renewing PTINs.

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