On Friday, Jan. 18, 2013, the United States District Court for the District of Columbia enjoined the Internal Revenue Service from enforcing the regulatory requirements for registered tax return preparers. In accordance with this order, tax return preparers covered by this program are not required to complete competency testing or secure continuing education. The ruling does not affect the regulatory practice requirements for CPAs, attorneys, enrolled agents, enrolled retirement plan agents or enrolled actuaries.

On Friday, Feb. 1, the court modified its order to clarify that the order does not affect the requirement for all paid tax return preparers to obtain a preparer tax identification number (PTIN). Consistent with this modification, the IRS has reopened the online PTIN system.

The IRS continues to have confidence in the scope of its authority to administer this program and is working with the Department of Justice to address all options, including a planned appeal.

Joseph Rogers

Recent Posts

Tax Certifications For Professional Tax Preparers

Tax season is a busy time for everyone involved, but it's especially important for taxpayers…

5 months ago

IRS Shutting Down MeF E-File System on November 18th, 2023: File Your Taxes Early!

The Internal Revenue Service (IRS) will be shutting down its Modernized e-File (MeF) system on…

6 months ago

2024 PTIN Renewals Open

The PTIN portal is officially open for new 2024 PTINs and for PTIN renewals for…

6 months ago

How Do I Get an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the Internal Revenue…

7 months ago

What is a Tax Purpose for ITINs?

A "tax purpose" for an individual is the reason why they file a tax return…

7 months ago

Tax Credits for Undocumented Immigrants

Undocumented immigrants are often excluded from government benefits, but there are a few tax credits…

7 months ago

This website uses cookies.