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District court dismisses AICPA lawsuit against IRS

BY ALISTAIR M. NEVIUS, J.D.

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The U.S. District Court for the District of Columbia issued a memorandum opinion dismissing the AICPA’s lawsuit against the IRS seeking to halt the IRS’s Annual Filing Season Program for tax return preparers (AICPA v. IRS, No. 14-1190 (JEB) (D.D.C. 10/27/14)). The AICPA’s complaint, filed in July, had asked the court to declare the rule implementing the program unlawful and stop its operation.

In a statement expressing surprise and disappointment at the ruling, a spokesperson for the AICPA said the Institute is analyzing the decision in order to evaluate its options.

—Alistair M. Nevius (anevius@aicpa.org) is the JofA’s editor-in-chief, tax.