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Monday, October 21, 2013

Gibbs: Loving and the Treasury's Authority to Regulate Tax Return Preparers

Tax Analysys Logo (2013)Lawrence B. Gibbs (Miller & Chevalier, Washington, D.C.;  former IRS Commissioner (1986-89)),   Loving v. IRS: Treasury's Authority to Regulate Tax Return Preparers, 141 Tax Notes 331 (Oct. 21, 2013):

Earlier this year a federal district court held that Treasury lacked the authority to issue regulations in 2011 enabling the IRS to regulate the tax return preparation conduct of unregulated, commercial preparers who process more than 42 million individual federal income tax returns each year [Loving v. United States, No. 12-385 (D.C. D.C. Jan. 18, 2013)]. Gibbs explains why Treasury has the authority to issue the regulations and why the district court decision should be reversed.

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