Independent Tax Preparers Protest IRS’s Regulation Efforts and Prevail

Business Valuation UpdateVol. 19 No. 4
Legal and Court Case Update
April 2013
7291 Tax Return Preparation Services
541213 Tax Preparation Services
federal taxation

Loving v. IRS (I)
2013 U.S. Dist. LEXIS 7980
January 18, 2013
US
Federal Court
District of Columbia
United States District Court
n/a
Boasberg

Summary

Federal court declares IRS lacks statutory authority to expand definition of tax-preparer under Circular 230 to impose a registration requirement on independent tax professionals (non-CPAs and non-attorneys) and issues injunction against the agency.

See Also

Loving v. IRS (I)

Federal court declares IRS lacks statutory authority to expand definition of tax-preparer under Circular 230 to impose a registration requirement on independent tax professionals (non-CPAs and non-attorneys) and issues injunction against the agency.