In a letter to IRS commissioner John Koskinen, AICPA Chairman William E. (Bill) Balhof and CEO Barry C. Melancon, wrote that the law authorizes the program. Perhaps the most important point  they made is that it will appear the agency is attempting to evade court rulings. The current proposal, they said, is arbitrary and capricious because it fails to address the problems presented by unethical tax return preparers, runs counter to evidence presented to the IRS, and will create market confusion.

The writers argued that "The program will inevitably be viewed as an end-run around Loving v. IRS," they wrote. That case is that one which resulted in courts throwing out the attempt by the IRS to require certification of tax preparers and continuing education of several categories.

They also continued that given the fact the IRS is moving forward with the program that "IRS has evidently concluded, in developing the proposed program, that it need not comply with the notice and comment requirements of the Administrative Procedure Act. This is incorrect."