"Loving" Return Preparer Regulation

Date

2013

Authors

Camp, Bryan T.

Journal Title

Journal ISSN

Volume Title

Publisher

Abstract

In 2011, the Department of Treasury issued regulations that, for the most time, empowered the IRS to regulate the practice of preparing tax returns. Naturally, many tax return prepares were not happy about being regulated by the federal government. In 2013, a federal district judge nuked the regulations, holding that Congress has not authorized Treasury to empower the IRS to regulate return preparers. The lead plaintiff was named Loving. This article takes a critical look at whether the IRS can regulate return preparers.

Description

Keywords

IRS, tax administration, Circular 230, tax returns, returns, preparer, tax return preparer, regulation, income tax

Citation

"Loving" Return Preparer Regulation, 140 Tax Notes 457 (2013).