Legal Opinion
Brittany Montrois v. United States
Court of Appeals for the D.C. Circuit
Decided March 1, 2019No. 17-5204PublishedCited by 15 opinions
1Opinion of the Court
Srinivasan, Circuit Judge:
*1058 Tax-return preparers are persons who prepare clients' tax returns for compensation. Internal Revenue Service regulations require preparers to obtain from the agency (and renew annually) a unique identifying number known as a Preparer Tax Identification Number, or PTIN. Preparers must list that PTIN on any return they prepare.
In 2010, the IRS began charging tax-return preparers a fee to obtain and renew PTINs. The fee is designed to recoup the costs to the agency of issuing and maintaining a database of PTINs. As authority to exact the PTIN fee, the IRS relies on the…
2Cases cited13 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- Encino Motorcars, LLC v. NavarroSupreme Court of the United States · 2016
- National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
- Federal Power Commission v. New England Power Co.Supreme Court of the United States · 1974
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Citizens for Responsibility & Ethics in Wash. & Nat'l SEC. Archive v. TrumpCourt of Appeals for the D.C. Circuit · 2019
- In re: Hillary ClintonCourt of Appeals for the D.C. Circuit · 2020
- Adam Steele v. United StatesCourt of Appeals for the D.C. Circuit · 2025
- Ameen v. U.S. Department of StateDistrict Court, District of Columbia · 2021
- Brown v. WmataDistrict Court, District of Columbia · 2020
10 more not listed; retrieve them via the Exa API.