Case detail

Loving v. IRS

742 F.3d 1013 (D.C. Cir. 2014)

Court

DC Cir.

Date

2014-02-11

Outcome

for-taxpayer

Holding

The IRS lacked statutory authority to require unlicensed tax-return preparers to register, be tested, and pay fees.

Facts

The IRS implemented a registered-tax-return-preparer program. Independent preparers challenged the program.

Reasoning

The D.C. Circuit held that 31 U.S.C. 330 grants the IRS authority over representatives in proceedings, but tax-return preparation does not constitute such representation. The decision constrained IRS regulatory reach over preparers absent further statutory authority.

Case metadata

Jurisdiction: United States

Topics: tax preparer regulation, administrative authority

Statutes applied: 31 U.S.C. 330

Official opinion

Open official decision

Primary sources

Justia: Loving v. IRSVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.