Membership News

IRS fighting to regain PTIN authority

Feb 28, 2013
The IRS has filed notices to officially appeal a court decision revoking its authority to enforce the Registered Tax Return Preparer (RTRP) system. The IRS also filed a Motion for Stay Pending Appeal in the D.C. Circuit Court, similar to the motion that Judge Boasberg denied on Feb. 1.
 
In January, Boasberg ruled the IRS did not have the authority require testing or continuing education before granting PTINs. (See story: Court tells IRS: ‘You Can’t Regulate Tax Return Preparers’).
 
After denying the motion to stay in February, Boasberg clarified that his injunction did not affect a separate set of regulations requiring tax preparers to have an identification number (PTIN) or prevent the IRS from operating its testing or continuing-education centers on a strictly voluntary basis. (See story: PTIN system reopens after court clarifies ruling)
 
IRS has not yet obtained the approval of the Solicitor General for the appeal, which is required before it can proceed with the appeal. The IRS indicated in one of the briefs that it intends to file an opening brief in March and move for expedited oral argument.
 
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