American Institute of Certified Public Accountants v. Internal Revenue Service

Opinion for the Court filed by Circuit Judge TATEL.

TATEL, Circuit Judge:

Appellant, a professional association of certified public accountants and their firms, challenges an Internal Revenue Service program that allows previously uncre-dentialed tax return preparers who take required courses and fulfill other prerequisites to obtain a “Record of Completion” and to have their names listed in the IRS’s online “Directory of Federal Tax Return Preparers.” Appellant argues that the IRS lacks statutory authority to implement the program, acted arbitrarily and capriciously in adopting it, and failed…