In Uncategorized on 02/12/2014 at 08:08

“It might be that allowing the IRS to regulate tax-return preparers more stringently would be wise as a policy matter. But that is a decision for Congress and the President to make if they wish by enacting new legislation. The ‘role of this Court is to apply the statute as it is written – even if we think some other approach might accord with good policy.’ Burrage v. United States, __ S. Ct. __ (2014) (internal quotation marks and brackets omitted). The IRS may not unilaterally expand its authority through such an expansive, atextual, and ahistorical reading of Section 330.” Loving v. IRS, No. 13-5061, 2/11/14, at p. 19.

Thus the DC Circuit puts paid to Dave Williams’ and Doug Shulman’s attempt, via the RTRP regulations, to rein in the paid preparers, a small sampling of whose shenanigans I’ve catalogued in these blogposts.

Not a surprising result. I agreed with Judge Boasberg in the DC District Court from the beginning. “To begin, I agree with Judge Boasberg that Doug Shulman and Dave Williams went from first to third without touching second … by roping in the unregistered preparers to Circular 230. See my blogposts ‘Chevron, Mayo – I’m Loving It’, 1/21/13, and ‘Modified Loving’, 2/4/13.” From my blogpost “A Rant – Part Deux, 4/3/13.

But the bottom line remains (and again I quote myself):  “Though Judge Boasberg got it right on the law, in the field the situation is still out of control. And as Congress is the only body that can try to get things straightened out, then it’s time.” Idem, as the high-priced lawyers say.

Rather than seeking cert from the Supremes, an effort that I think must fail, IRS would do well to petition Congress extra-hard.

Thanks to Mr. Bob Jacobson for the news.


Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: