Legal Opinion
Loving v. Internal Revenue Service
District Court, District of Columbia
Decided January 18, 2013No. Civil Action No. 2012-0385PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM OPINION
JAMES E. BOASBERG, District Judge.
To close a gap in the federal oversight of tax professionals, in 2011 the Internal Rev enue Service began regulating hundreds of thousands of non-attorney, non-CPA tax-return preparers who prepare and file tax returns for compensation. The new regulations require each such preparer to pass a qualifying exam, pay an annual application fee, and take fifteen hours of continuing-education courses each year. Agency action, however, requires statutory authority. The IRS interpreted an 1884 statute as enabling these new regulations. That statute…
2Cases cited28 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Scott v. HarrisSupreme Court of the United States · 2007
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
23 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Loving v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2014
- American Institute of Certified Public Accountants v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2015
- United States v. ElsassDistrict Court, S.D. Ohio · 2013
- Loving v. Internal Revenue ServiceDistrict Court, District of Columbia · 2013
- Resolute Forest Products, Inc. v. U.S. Department of AgricultureDistrict Court, District of Columbia · 2015
9 more not listed; retrieve them via the Exa API.