Ronald Perras v. H&R Block

KELLY, Circuit Judge.

In this interlocutory appeal, Ronald Per-ras contests the denial of his motion to certify a class action under Federal Rule of Civil Procedure 23. 1 Though we follow a different analysis than the district court, 2 we conclude that the court correctly denied the motion to certify. Thus, we affirm the judgment.

I. Background

In 2011, the Internal Revenue Service began regulating tax preparers who are neither attorneys nor Certified Public Accountants. Among other qualifications, the new regulations required tax preparers to pass a certification exam and obtain a preparer…