I think that the court made the right decision. I have been in this industry for about 30+ years. I worked for the major tax company for 7 years. I feel the IRS IS over stepping their authority. They are doing this unlawfully and they do not have that right. They are not above the law also - as it was proven in court. The judge saw that. We have a right to work and do our job properly and legally. That is why we have to get CPE credits every year and PTIN numbers It would put a lot of good preparer out of business. I realize that there are bad preparers - enforce the law stronger. Get the preparers to take classes to earn their CPE credit. Enforce this. I also know that their are CPA, EA and lawyers out there that are bad (why not make them have the same requirements as everyone else). Make everyone alike get a PTIN number, then they can keep a better check on everyone. Verify-- if they are doing taxes -- that they all have the required 15 CPE hours. I have almost 70+ CPE credit every year - I study alot, go to alot of seminars, conferences etc. I have met my requirements.