It is rare, but ever now and then sanity prevails. A federal District Court judge ruled that the IRS cannot impose competency requirements on all those who prepare tax returns. This is a classic Institute for Justice case, and they did not disappoint:
Since 2011, in response to what it says has been a growing problem of poorly
done returns, the IRS has sought to impose a series of new regulations on tax
preparers. That included a requirement to pass a qualifying exam, paying an
annual application fee, and taking 15 hours annually of continuing-education
courses.Attorneys and certified public accountants would have been exempt from the
regulations. (emphasis added)The Institute for Justice argued that the IRS lacked the statutory authority
to impose the regulations and said they would put tens of thousands of
mom-and-pop tax preparers out of business, because the regulations were onerous
and create a competitive disadvantage to the attorneys and CPAs who were
exempt.
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