Loving v. IRS
United States Court of Appeals for the District of Columbia Circuit
742 F.3d 1013 (2014)
- Written by Kate Luck, JD
Facts
In 1884 Congress enacted 31 U.S.C. § 330, which granted the Internal Revenue Service (IRS) (defendant) the authority to regulate representatives who practice before the United States Treasury Department. In 2011 the IRS interpreted § 330 to authorize the IRS to regulate tax-return preparers. The regulations required tax-return preparers to register with the IRS, pay an annual fee, pass an examination, and obtain 15 hours of continuing education each year. Three tax-return preparers (the preparers) (plaintiffs) filed a complaint in federal district court seeking declaratory judgment and an injunction permanently enjoining the IRS’s regulation. The district court ruled in favor of the preparers and enjoined the regulation. The IRS appealed.
Rule of Law
Issue
Holding and Reasoning (Kavanaugh, J.)
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