Steele v. United States

MEMORANDUM OPINION

Royce C. Lamberth, United States District Judge

I. INTRODUCTION

Plaintiffs bring this class action against the United States to challenge regulations promulgated by the Treasury Department and the Internal Revenue Service requiring tax return preparers to obtain and pay fees for preparer tax identification numbers (PTINs). Both parties have moved for partial summary judgment on the first issue raised in plaintiffs’ lawsuit: whether Treasury and the IRS have the authority to require that all tax return preparers obtain and pay for a PTIN. 1 For the reasons stated below, the…