The United States Court of Appeals for the District of Columbia Circuit upheld the decision of the District Court in Loving v. IRS, that the IRS lacked authority to mandate competency testing for paid tax return preparers. As a result, the IRS is refunding the test fees to people who took the Registered Tax Return Preparer test.
No action is necessary. Letter 5475, RTRP Refund Notification Letter, will be mailed approximately May 28, 2015, to people due an RTRP test refund. Refund checks will be mailed separately approximately June 2, 2015.