RTRP Ruling Upheld – IRS Cannot Enforce Requirements

The U.S. Court of Appeals for the District of Columbia has upheld the District Court ruling in the case of Loving vs. IRS, affirming that the IRS does not have the authority to regulate tax return preparers. The ruling was issued on Tuesday, Feb. 11, 2014.

This means that the IRS cannot require tax preparers to pass the RTRP exam or take continuing education courses. However, the IRS is not disallowed from continuing the program on a voluntary basis or from working with Congress and the President to enact legislation allowing regulation. The IRS has not announced specific plans in this regard.

Learn more about this case from the National Association of Tax Professionals (NATP):

https://www.natptax.com/TaxKnowledgeCenter/RTRPExam/Pages/RTRP-Updates.aspx


Posted: February 11, 2014

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