District court dismisses AICPA lawsuit against IRS

BY ALISTAIR M. NEVIUS, J.D.

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.

Where to find March’s flipbook issue

The Journal of Accountancy is now completely digital. 

 

 

 

SPONSORED REPORT

Get Clients Ready for Tax Season

This comprehensive report looks at the changes to the child tax credit, earned income tax credit, and child and dependent care credit caused by the expiration of provisions in the American Rescue Plan Act; the ability e-file more returns in the Form 1040 series; automobile mileage deductions; the alternative minimum tax; gift tax exemptions; strategies for accelerating or postponing income and deductions; and retirement and estate planning.