TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, December 6, 2013

District Court Upholds IRS's Authority to Charge PTIN Fees

PTINThe U.S. District Court for the Northern District of Georgia yesterday granted summary judgment to the IRS, holding that it can continue to charge Preparer Tax Identification Number annual user fees. Buckley v. United States, No. 1:13-cv-01701 (N.D. GA Dec. 4, 2013):

According to the plaintiffs, no law allows the United States Treasury Department or the IRS to assess the user fees and associated annual renewal fees in question. ... [But] imposition of a user fee was established in accordance with the statutory authority set forth in 31 U.S.C. ยง 9701, which enables agencies to charge agency user fees.

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