It really bothers me that 'unlicensed' preparers don't have to pass any competency test. It's safe to say that nobody loves the IRS, but for gosh sake let them do their job. This ruling allowing 'unlicensed preparers' to continue to file tax returns for a fee will only contribute to the deficit that all of us profess to hate. I would very much like to see the IRS win this one on appeal.