District Court Joins Loving, Holds IRS Lacks Statutory Authority to Regulate Tax Return Preparers

The U.S. District Court for the District of Columbia yesterday followed Loving v IRS, 742 F.3d 1014 (D.C. Cir. 2014), and held that the IRS lacks statutory authority to regulate tax return perparers.  Ridgely v. Lew, 1:12-cv-00565 (D.D.C. July 16, 2014).

Prior TaxProf Blog coverage:

• D.C. Circuit Invalidates IRS's Regulation of Tax Return Preparers in the Absence of Statutory Authority
• Bryan Camp (Texas Tech), 'Loving' Return Preparer Regulation, 140 Tax Notes 457 (July 29, 2013)
• Lawrence 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)
• Katherine Hethington (Ronert Morriss), Regulation of Paid Tax-Return Preparers: A Foregone Conclusion Regardless of the Result in the Loving Case, 1 Suffolk U. Online 105 (2013):
• Steve Johnson (Florida State), The D.C. Circuit Rejects the IRS's Regulation of Tax Return Preparers, TaxProf Blog op-ed (Feb. 12, 2014)
• Steve Johnson (Florida State), Loving and Legitimacy: IRS Regulation of Tax Return Preparation, 60 Vill. L. Rev. ___ (2014)
• Nina Olson (National Taxpayer Advocate), More Than a 'Mere' Preparer: Loving and Return Preparation, 139 Tax Notes 767 (May 13, 2013)