« Ind. Decisions - Court of Appeals issues 0 today (and 7 NFP) | Main | Ind. Courts - "Howard County to develop new courthouse security plan" »

Tuesday, February 11, 2014

Courts - D.C. Circuit strikes down IRS regulation of tax preparers

Eugene Volokh, The Volokh Conspiracy, has the new post. The case is Loving v. IRS. The Court rules that the regulation was outside the parameters of the authorizing statute:

In this case, 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 of the statute. We agree with the District Court that the IRS’s statutory authority under Section 330 cannot be stretched so broadly as to encompass authority to regulate tax-return preparers. We therefore affirm the judgment of the District Court.

Posted by Marcia Oddi on February 11, 2014 11:56 AM
Posted to Courts in general