IRS Attempt to Overturn RTRP Program Injunction Fails

IRS Logo

IRS Logo

In a stunning rebuke to the IRS, the United States District Court for the District of Columbia has denied the IRS request to lift the injunction against the IRS's Registered Tax Return Preparer program pending an appeal. Therefore a cloud still hangs over the implementation of this program.   The court did note that the injunction has nothing to do with the requirement to have a PTIN. However, the IRS cannot place continuing education or examination requirements as a condition of obtaining a PTIN.  It is expected that the IRS will reopen its on-line PTIN application portal early next week (week of Feb 4).  Click here for the full text of the court's ruling. 

The court did note that the injunction has nothing to do with the requirement to have a PTIN. However, the IRS cannot place continuing education or examination requirements as a condition of obtaining a PTIN.  It is expected that the IRS will reopen its on-line PTIN application portal early next week (week of Feb 4).  Click here for the full text of the court's ruling.

California preparers should be cautioned...the California Tax Education Council (CTEC) was established by the CA legislature and is independent of the any federal programs and will survive whether or not there is a functioning federal program.  All preparers, other than Enrolled Agents, CPAs, and attorneys must continue to comply with CTEC education and registration requirements in order to prepare tax returns in California.  CTEC's education standards are more stringent that those of the RTRP program so California preparers should be cautioned that they only take courses from CTEC approved providers.   Watch for further developments as the IRS appeal moves forward or Congress acts to provide the needed legislation to reinstate the RTRP program.

  • Lee Reams Sr.

  • Lee T. Reams is the Chief Technical Officer of ClientWhys. He is also an Enrolled Agent having managed a 600-plus client tax practice. Educated as an engineer, with a Bachelor's Degree in Mechanical Engineering, Lee left his engineering career in 1975 to expand his part-time tax practice into a full-time career.

Share!
Enjoy the article so far? Recommend it to your friends and peers.

blog comments powered by Disqus
Clientwhys, Inc. 
Copyright © 2017 https://www.clientwhys.com

Connect with us...

Let us notify you when the next article is published.