THE PROVISIONS FOR PREPARING AN INCOME TAX RETURN ARE SO CONVOLUTED THAT IT'S ALMOST IMPOSSIBLE TO MEET THE REQUIREMENTS OF THE I.R.S. I THINK THEY JUST NEEDED A NEW "POLICE FORCE" FOR THEM. THEY ARE THE ONES THAT ARE INEPT AT TAXES. LAST YEAR THEY SENT BILLIONS OF DOLLARS TO ALIENS THAT HAD NEVER SET FOOT IN THE UNITED STATES. I AGREE WITH THE JUDGE AND HOPE HIS RULING STANDS. HOWEVER, I HAVE ALREADY SPENT OVER FIVE HUNDRED DOLLARS LAST YEAR FOR PTIN AND CPE. I THINK THE I.R.S. WANTS ONLY H&R BLOCK AND JACKSON HEWITT TO PREPARE TAXES FOR THE PEOPLE THAT CANNOT PREPARE THEIR OWN.