A federal judge has dismissed a lawsuit against the Internal Revenue Service by the American Institute of CPAs over its new program offering voluntary education and testing of non-CPA tax preparers.
Judge James Boasberg, the same judge who handed down the Loving v. IRS ruling last year invalidating the IRS’s attempt to impose mandatory testing and continuing education of non-credentialed tax preparers, issued a ruling in the new case Monday. The ruling last year ended the IRS’s efforts to regulate the tax preparation profession through a Registered Tax Return Preparer designation that would require registration, testing and continuing education of tax preparers who are not already subject to such requirements as CPAs, enrolled agents or attorneys. In the case, Loving v. IRS, three independent tax preparers—Sabina Loving of Chicago, John Gambino of Hoboken, N.J., and Elmer Kilian of Eagle, Wisc.—sued the IRS, represented by the libertarian law firm the Institute for Justice, which argued that the IRS had exceeded its statutory authority in trying to impose mandatory testing and education of preparers. Boasberg ruled in favor of the preparers.
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
Already have an account? Log In
Don't have an account? Register for Free Unlimited Access