Harper v. Jackson Hewitt, Inc.

BENJAMIN, Justice:

This matter is before the Court upon a September 29, 2009, order of the United States District Court for the Southern District of West Virginia, Huntington Division, which certified the four following questions:

1. “Does a tax preparer who receives compensation, either directly from the borrower or in the form of payments from the lending bank, for helping a borrower obtain a refund anticipation loan meet the statutory definition of a credit services organization, or a “CSO,” (W. Va.Code § 46A-6C-2(a)), and do the borrowers in such a transaction meet the definition of a buyer…