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An appellate court has upheld a lower court ruling that struck down the attempt by the Internal Revenue Service to regulate professional tax return preparers. The ruling means the attempt to impose examinations and educational requirements remains dead under the current law.

The U.S. Court of Appeals for the District of Columbia unanimously agreed with the district court the under the current law the IRS lacks the authority to enact and enforce regulation. The regulatory effort has been dead since January 2013 when January 2013, U.S. District Court Judge James Boasberg issued an injunction halting the program.

Last modified on Wednesday, 12 February 2014
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