“In 2010, the IRS decided to require all paid preparers to register with it and those who weren’t otherwise subject to national standards to pass a minimum competency test. Registration began in 2011 and preparers were supposed to pass the test by the end of this year.  But on Friday, in a surprise ruling, Washington D.C. Federal District Court Judge James E. Boasberg blocked the IRS from implementing the new requirements, finding the agency ‘unambiguously’ lacked authority from Congress to regulate those who simply prepare returns and don’t otherwise ‘practice’ before the IRS by, for example, representing a taxpayer in an audit.”

http://www.forbes.com/sites/janetnovack/2013/01/18/federal-judge-shoots-down-irs-attempt-to-regulate-all-paid-tax-preparers/

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