D.C. Circuit strikes down IRS attempt to license tax preparers

It’s a win for small tax return preparers and a loss both for unilateral assertions of agency power (Congress had never given the Internal Revenue Service the power it claimed here) and for big national tax-prep chains, which had supported the regulation with a view to suppressing “kitchen table” competitors. Andrew Grossman analyzes for Cato, and the Institute for Justice, representing independent tax preparers, can take due credit for a big legal win.

More: H & R Block’s CEO — of course! — is unhappy. And John Steele Gordon explains the role of the Horse Act of 1884.


  • Good thing someone had standing here. Wonder what happens if this is reimposed by executive order?

  • No need, Great Unknown. I’m sure it’s been far too long since the judges on the D.C. Circuit have had their returns audited.