Legal Opinion
Loving v. Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided February 11, 2014No. 13-5061PublishedCited by 75 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge KAVANAUGH.
KAVANAUGH, Circuit Judge:
The federal income tax code is massive and complicated. So it is not surprising that many taxpayers hire someone else to help prepare their tax returns.
In 2011, responding to concern about the performance of some paid tax-return preparers, the IRS issued new regulations. Among other things, the new regulations require that paid tax-return preparers pass an initial certification exam, pay annual fees, and complete at least 15 hours of continuing education courses each year. The IRS estimates that the new…
2Cases cited13 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- Central Bank of Denver, N. A. v. First Interstate Bank of Denver, N. A.Supreme Court of the United States · 1994
- Federal Communications Commission v. Fox Television Stations, Inc.Supreme Court of the United States · 2009
- City of Arlington v. Fed. Commc'ns Comm'nSupreme Court of the United States · 2013
8 more not listed; retrieve them via the Exa API.
3Cited by75 opinions
- PHH Corp. v. Consumer Financial Protection BureauCourt of Appeals for the D.C. Circuit · 2016
- John Bowman, Jr. v. Kimberly IddonCourt of Appeals for the D.C. Circuit · 2017
- Standing Rock Sioux Tribe v. United States Army Corps of EngineersDistrict Court, District of Columbia · 2017
- American Institute of Certified Public Accountants v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2015
- Mercy Hospital, Inc. v. Alex M. Azar IICourt of Appeals for the D.C. Circuit · 2018
70 more not listed; retrieve them via the Exa API.