Legal Opinion

Loving v. Internal Revenue Service

District Court, District of Columbia

Decided February 1, 2013No. Civil Action No. 2012-0385PublishedCited by 11 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

JAMES E. BOASBERG, District Judge.

On January 18, 2013, this Court issued a decision granting Plaintiffs’ Motion for Summary Judgment and enjoining the Internal Revenue Service from enforcing its new regulatory scheme for registered tax-return preparers. See Loving v. IRS, No. 12-385, 917 F.Supp.2d 67, 2013 WL 204667 (D.D.C. Jan. 18, 2013); ECF No. 21 (Order). The IRS now asks the Court to stay the injunction pending its appeal to the D.C. Circuit. Because the Court finds that the relevant factors weigh against such a stay, it will deny the Motion. The Court will,…

2Cases cited4 opinions

  1. Washington Metropolitan Area Transit Commission v. Holiday Tours, Inc.Court of Appeals for the D.C. Circuit · 1977
  2. Loving v. Internal Revenue ServiceDistrict Court, District of Columbia · 2013
  3. Common Cause v. Judicial Ethics CommitteeDistrict Court, District of Columbia · 1979
  4. Citizens for Responsibility & Ethics v. Office of AdministrationDistrict Court, District of Columbia · 2009

3Cited by11 opinions

  1. American Institute of Certified Public Accountants v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2015
  2. Cigar Ass'n of Am. v. U.S. Food & Drug Admin.Court of Appeals for the D.C. Circuit · 2018
  3. John Doe Company v. Consumer Financial Protection BureauDistrict Court, District of Columbia · 2017
  4. Helmerich & Payne International Drilling Co. v. Bolivarian Republic of VenezuelaDistrict Court, District of Columbia · 2016
  5. American Institute of Certified Public Accountants v. Internal Revenue ServiceDistrict Court, District of Columbia · 2016

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