Provision Preventing Unenrolled Tax Return Preparers From Representing Taxpayers Before IRS Upheld
(Wright v. Everson, CA-11)
http://www.ca11.uscourts.gov/opinions/ops/200713167.pdf
31 C.F.R. 10.7(c)(1)(viii) is a valid regulation that did not unlawfully and arbitrarily limit an unenrolled tax return preparer's right to represent taxpayers before the IRS. In a case of first impression, CA-11 determined that 31 C.F.R. 10.7(c) (1)(viii), which limits the scope of representation by an unenrolled representative, was a reasonable legislative regulation and was not arbitrary, capricious or manifestly contrary to the statute. The provision balances the need for a taxpayer to have affordable representation and to be able to choose his representative with the need for competent representation that protects the taxpayer, the IRS and the general public.................
CCH
http://www.ca11.uscourts.gov/opinions/ops/200713167.pdf
31 C.F.R. 10.7(c)(1)(viii) is a valid regulation that did not unlawfully and arbitrarily limit an unenrolled tax return preparer's right to represent taxpayers before the IRS. In a case of first impression, CA-11 determined that 31 C.F.R. 10.7(c) (1)(viii), which limits the scope of representation by an unenrolled representative, was a reasonable legislative regulation and was not arbitrary, capricious or manifestly contrary to the statute. The provision balances the need for a taxpayer to have affordable representation and to be able to choose his representative with the need for competent representation that protects the taxpayer, the IRS and the general public.................
CCH
posted by Milt Baker CPA | 3:52 PM
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