IRS Certification and State Regulation of Tax Preparers

摘要

The IRS and various state governments are continuing to work to improve the quality of tax returns and decrease the number of unscrupulous tax preparers. Following the decision by the U.S. Court of Appeals that the IRS lacks the authority to regulate federal tax return preparers under the Registered Tax Return Preparer (RTRP) program (Loving v. IRS, No. 13-5061), the Service unveiled details of a voluntary preparer certification program. And several states have enacted or are considering regulations that seek to improve the quality of returns and decrease preparer fraud.