Legal Opinion

American Institute of Certified Public Accountants v. Internal Revenue Service

District Court, District of Columbia

Decided August 3, 2016No. Civil Action No. 2014-1190PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION

JAMES E. BOASBERG, United States District Judge

Unlike the legal-services market, the tax-preparation ecosystem is a biodiverse habitat within which four species of tax-preparers compete for clients—certified public accountants (CPAs), attorneys, enrolled agents, and unenrolled tax preparers. The first three are subject to varying levels of licensing requirements and regulatory controls, while the fourth—some 600,000 unenrolled preparers—have long remained in the regulatory shadows. In 2011, the IRS decided the time had come for unenrolled preparers to show their bonafides.…

2Cases cited43 opinions

Ashcroft v. IqbalSupreme Court of the United States · 2009
Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
Scheuer v. RhodesSupreme Court of the United States · 1974
Papasan v. AllainSupreme Court of the United States · 1986
Lujan v. National Wildlife FederationSupreme Court of the United States · 1990

38 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

American Institute of Certifi v. IRSCourt of Appeals for the D.C. Circuit · 2018