Loving, et al. v. IRS, et al., No. 13-5061 (D.C. Cir. 2014)
Annotate this CasePlaintiffs, three independent tax-return preparers, filed suit contending that the IRS's new regulations exceeded the agency's authority under the statute. At issue was whether the IRS's statutory authority to "regulate the practice of representatives of persons before the Department of the Treasury" encompassed authority to regulate tax-return preparers. In the court's judgment, the traditional tools of statutory interpretation - including the statute's text, history, structure, and context - foreclosed and rendered unreasonable the IRS's interpretation of 31 U.S.C. 330. Therefore, the court affirmed the judgment of the district court, agreeing that the IRS's statutory authority under Section 3303 could not be stretched so broadly as to encompass authority to regulate tax-return preparers.
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