Tagged: Loving v. IRS

Photo overlook of the hearing room for the Senate Finance Committee just before proceedings began.

Bill Authorizing IRS to Regulate Tax Preparers is introduced in Senate Finance Committee

Senator Ron Wyden (D-OR), Ranking Member and former Chair of the Senate Finance Committee recently introduced a bill, S. 137, dubbed the “Taxpayer Protection and Preparer Proficiency Act of 2015”, which would authorize the Internal Revenue Service to regulate tax preparers in apparent override of the Loving v. IRS case that shut down the RTRP initiative of the Internal Revenue...

Photo taken from outside the IRS building in Washington, D.C. 0

D.C. Court Dismisses AICPA v. IRS – The AFSP Program Moves Forward Unscathed

Washington D.C. (October 27, 2014) – The Washington D.C. federal circuit court dismissed the AICPA’s lawsuit against the IRS that sought to invalidate the IRS’s new Annual Filing Season Program. The court ruled favorably on the IRS’s motion to dismiss the suit based on the AICPA’s lack of standing, a result that is consistent with this outlet’s previous analysis of...

0

The Difference Between Exempt and Non-Exempt Preparers for the IRS’s New Annual Filing Season Program

The IRS recently launched a new voluntary tax preparer program called the Annual Filing Season Program (or AFSP).  One of the key distinctions in the program is whether a preparer is exempt or non-exempt as different Continuing Education requirements apply.  For instance, non-exempt preparers must complete an Annual Federal Tax Refresher course and exam administered by an IRS-approved CE provider...

Picture of a stone sign on the IRS building in Washington, D.C. 0

Reasons the AICPA Lawsuit Against the IRS is Nonsense

When the AICPA announced their lawsuit against the IRS challenging the legality of the new Annual Filing Season Program, it should not have been hard for anyone familiar with the matter and the parties involved to know what was really going on. In case it’s not, let’s break down what’s happening here by noting a few simple facts: Fact 1:...

Closeup of IRS signage near an entrance to the IRS building in Washington, D.C. 0

AICPA Files Protectionist Lawsuit Against IRS over Annual Filing Season Program

Washington D.C. – The American Institute of Certified Public Accountants filed a lawsuit on Tuesday in the U.S. District Court for the District of Washington in an effort to interrupt the IRS’s voluntary Annual Filing Season Program (or AFSP). The AFSP allows unenrolled tax preparers to attain a Record of Completion by completing an Annual Federal Tax Refresher Course as well...