Tuesday, January 29, 2013
Federal tax professional preparer requirements are now in flux since the IRS's Tax Professionals system is currently "'down'" due to a litigation stay. In 2012, individual plaintiffs filed federal litigation regarding the annual fees the IRS charged professional tax preparers and the Federal Appeals Court upheld those fees. On January 18, 2013, the stay was issued by the trial court in Loving v. Internal Revenue Service, filed in the U.S. District Court for the District of Columbia. With the IRS PTIN system "'down,'" it is not clear how a professional tax preparer who is not currently registered can register anew or re-register with the IRS for the 2013 year.
Neil E. Hendershot, IRS PTIN Registration System is "Down", PA Elder, Estate & Fiduciary Law Blog, Jan. 28, 2013.
Special thanks to Neil E. Hendershot (Esquire, Serratelli, Schiffman & Brown, P.C.) for bringing this article to my attention.