The attempt by the Internal Revenue Service to regulate preparers and require those who do not hold CPA or Enrolled Agent credentials or who are tax attorneys to take competency tests and take continuing education course was thrown out this year by a federal judge. The case was brought by the Institute for Justice, a libertarian advocacy law firm, on behalf of three tax preparers.
The description of the 1884 law notes the government regulated agents who pursued claims of lost horses for a fee after claim values were fraudulently inflated. The law certified honest ones as "Enrolled Agents", the title for those who represent clients before the IRS.