In Uncategorized on 05/23/2014 at 16:37

IRS has decided to let some disbarred or suspended tax pros get PTINs, and go back to preparing and filing returns.

But as someone said in a much more solemn circumstance, not all of you are clean.

“Individuals who have been enjoined by a court from return preparation are not affected by this action. And individuals under suspension or disbarment will not be entitled to represent their clients before the IRS for any purpose during their disciplinary period.” This from an announcement from OPR, 5/23/14.

You’ll remember Sabrina Loving and her chums, who threw Dave Williams and Dougie Shulman for a loss over the RTRP maneuver. No? How quickly they forget! See my blogposts “Chevron, Mayo–I’m Loving It”, 1/21/13, “Modified Loving”, 2/4/13, and “Loving Conquers All”, 2/12/14.

Well, since IRS can’t treat preparers as Circular 230 types, because they aren’t “practicing” before IRS, they can’t keep people from being preparers even if they flunk the Circular 230 tests for adherence to Truth, Justice and The American Way.

Judge Boasberg let IRS continue the PTIN program (see my blogpost “Modified Loving”, supra, as my already-out-on-their-yachts colleagues would say), because unlike the Dave-and-Dougie show, there was actual statutory authority for the PTIN program, so IRS could collect fees and hand out PTINs, notwithstanding they could do nothing else to the holders thereof, irrespective of their sins, negligences or ignorances.

Of course, if a Court determined that someone is unworthy of filing returns, that’s another story.




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