February 13, 2014

In summary….“three independent tax-return preparers contend that the IRS’s new regulations exceed the agency’s authority under the statute.  The precise question is whether the IRS’s statutory authority to “regulate the practice of representatives of persons before the Department of the Treasury” encompasses authority to regulate tax-return preparers.  The District Court ruled against the IRS, relying on the text, history, structure, and context […]