American Institute of Certified Public Accountants v. IRS

746 Fed. Appx. 1 (2018)

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American Institute of Certified Public Accountants v. IRS

United States Court of Appeals for the District of Columbia Circuit
746 Fed. Appx. 1 (2018)

  • Written by Heather Whittemore, JD

Facts

The Internal Revenue Service (IRS) (defendant) created the Annual Filing Season Program (the Program) by issuing Revenue Procedure 2014­-42, 2014-29 I.R.B. 192 (2014) (the revenue procedure) to regulate unenrolled tax preparers. Unenrolled tax preparers were people who prepared tax returns and were not subject to any licensing requirements. The Program created an 18-hour educational course for unenrolled preparers. Unenrolled preparers who completed the course were listed in a directory of tax preparers. Also, if the tax preparer worked on a taxpayer’s tax return, the preparer given a limited right to represent the taxpayer in front of the IRS. The American Institute of Certified Public Accountants (the Institute) (plaintiff) challenged the Program, arguing that the IRS violated the Administrative Procedure Act (APA) by promulgating the revenue procedure without providing the public with a notice-and-comment period. The district court dismissed the case after finding that the Institute lacked constitutional standing. The court of appeals reversed and remanded the case. The district court dismissed the case again, arguing that the Institute lacked statutory standing. The Institute appealed.

Rule of Law

Issue

Holding and Reasoning (Ginsburg, J.)

Concurrence/Dissent (Griffith, J.)

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