Faculty Publications

Title

The IRS Suffers A Major Setback In Its Ability To Regulate Attorneys And CPAs

Document Type

Article

Publication Date

7-18-2014

Abstract

The Internal Revenue Service has not had a good 2014. In fact, it has suffered multiple defeats in federal court, severely limiting what it believed to be its proper authority. First, it lost what has been hailed as a landmark case in Loving v. IRS in the United States Court of Appeals for the District of Columbia, which significantly stymied the IRS’s efforts to regulate the tax preparer industry. Now, only a few months later, the IRS has suffered an equally damaging setback—again in the United States Court of Appeals for the District of Columbia—in Ridgely v. Lew.