RTRP Court Case Updates


We’ve been updating our readers on the status of the RTRP court case for the past few months.  Our last update ran in April.  Here is what’s happened since:

May 16, 2013.  The IRS released a statement regarding the refunds for canceled RTRP scheduled tests:

Fee amounts collected for scheduled registered tax return preparer test appointments canceled due to the court-ordered injunction are being refunded. Additionally, fees collected from return preparers who tested on or after January 18, 2013, the date the test was enjoined, are also being refunded. No additional refund or reimbursement requests related to registered tax return preparer regulation are being provided or considered at this time. E-mail notifications will be provided to those receiving refunds to explain the process. No action is necessary to receive the refund. Credit for the test fee will automatically be made to the account used to pay the fee. It is anticipated that all refunds will be processed by July 19, 2013.

May 17, 2013.  The Brief of Plaintiffs-Appellees was filed in the Loving case at the U.S. Court of Appeals.  The brief contends that Judge James E. Boasberg misinterpreted 31 U.S.C. § 330.  The brief reads: “As the district court noted, preparing a tax return is nothing like “presenting” a “case.” A tax return is informational and does not contain advocacy or argument. It is simply a (mandatory) self-assessment of one’s tax liability that reports financial information, such as income, tax payments, and charitable contributions, as well as any relevant life events, such as a change in marital status, a change of job, or children, and shows the calculations made to determine one’s tax liability.”

May 24, 2013.  The Tax Foundation and seven tax preparers, both enrolled and unenrolled agents and CPAs, filed an Amici Curiae in Support of Plaintiffs-Appellees. The brief argues three points:

    1. The amici curiae filed by five former Commissioners is incorrect in asserting that preparing a return is not “presenting a case” but rather a presentation of conclusions based on information included in the return.
    2. The RTRP regulations violate the arbitrary and capricious standard.
    3. The RTRP regulations violate the notice and comments requirements.

June 5, 2013.  The IRS filed the Reply Brief for the Appellants which argues that “practice of representatives of persons before the Treasury Department” in §330(a)(1) is ambiguous and can be applied to tax preparers now even though the IRS administration chose not to apply it in the past.

June 28, 2013.  As noted in the NATP update, “The United States Court of Appeals for the District of Columbia Circuit Court will hear oral arguments in the Loving v. IRS case on September 24, 2013 at 9:30 AM ET. The oral argument will be before Circuit Judge Kavanaugh, and Senior Circuit Judges Williams and Sentelle. Each party will have the opportunity to present their arguments before the judges. It is typical for judges at the appellate level to actively ask questions at this time.”

For more information, please visit the official website of the National Association of Tax Professionals 

Universal will continue to update you in our weekly newsletter. 

Universal Accounting Helps Tax Preparers Succeed

At Universal, we believe it’s important to prepare for the future, and we’re interested in seeing your future success as a tax preparer. Our online tax training, the Professional Tax Preparer Program, is designed to help professionals like you master tax preparation, become efficient in the completion of individual and business returns, and establish thriving home-based tax businesses.  If you would like to learn more, visit Universal for a free video today!

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