The Tax Professionals Blog — tax preparer
Posted by Lee Reams II on
A federal judge, James Boasberg, the same judge who handed down the Loving v. IRS ruling last year invalidating the IRS’s attempt to impose mandatory testing and continuing education of non-credentialed tax preparers, has dismissed a lawsuit against the Internal Revenue Service by the American Institute of CPAs over its new program offering voluntary education and testing of non-CPA tax preparers.
Posted by Lee Reams Sr. on
One BIG Reason Why You Should Participate - Failure to participate in the program will impede an unenrolled preparer’s ability to represent the returns he or she has prepared before the IRS. Beginning in 2016, an unenrolled preparer must have a “Record of Completion” for the year in which the return was prepared AND the year of the audit to represent a return he or she has prepared. So if an unenrolled preparer does not participate every year, he or she will no longer be able to represent returns he or she has prepared before the IRS. This could have a profound impact on a tax practice.