Why would preparers feel the need to be regulated by the IRS. The regulations were clearly an abuse of power by the IRS. The preparer regs usurped long standing judicial review standards and gave the IRS the ultimate power to decide who is allowed to prepare returns based on their own standards. If they decided not to grant a PTIN, the preparer was out of business. For the few bad tax preparers that are out there, laws already exist to penalize them. Shouldn't the IRS enforce existing law rather than create their own.