“The lapse of the deadline marks the conclusion of a two-year battle over whether the IRS had the authority to impose a nationwide licensing scheme on tax preparers. The IRS had unsuccessfully argued that the ‘Horse Act’ of 1884—a statute passed to govern compensation claims for dead horses brought on behalf of Civil War veterans—had provided it with such authority. If the licensing scheme had not been struck down, approximately 350,000 tax-return preparers would have been affected by the IRS regulatory regime.”
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