i have been preparing taxes since spring of 1979. i am very knowledable tax preparer. with 34 years of experience i still spend the money went to the seminar in nevada i did go to prometric and took the test and passed it first time. i treat my irs publications as my holy book, and i am completely disappointed at the court rulling. if this court rulling continues, every random person will do taxes without the depth knowledge that they need. at the end of the day irs is loosing a battle . i am appaled at this decision. but it was a money well spend. i am proud to be certified tax preparer. shame on the tax preparers who do not want to do this.