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.