In a 7-page opinion, the Court has denied the IRS motion for a stay of the injunction during the appeals process.
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The Court also clarified that the injunction has no effect on the basic requirement that all tax return preparers must have a PTIN. And the injunction does not prohibit the IRS from charging fees to obtain or renew a PTIN. The injunction prohibits the IRS from requiring a competency test or continuing education.
The judge even said that the IRS is not required to completely shut down the RTRP testing program. The judge observed that some preparers may choose to take the test even if it is not required, and that the IRS may choose to offer the test as a voluntary credential. Alternatively, the IRS could keep the program up and running, without actually requiring anyone to take the test, in anticipation of prevailing on appeal, or in anticipation of Congressional action on this issue.
BMK
Here's a link:
The Court also clarified that the injunction has no effect on the basic requirement that all tax return preparers must have a PTIN. And the injunction does not prohibit the IRS from charging fees to obtain or renew a PTIN. The injunction prohibits the IRS from requiring a competency test or continuing education.
The judge even said that the IRS is not required to completely shut down the RTRP testing program. The judge observed that some preparers may choose to take the test even if it is not required, and that the IRS may choose to offer the test as a voluntary credential. Alternatively, the IRS could keep the program up and running, without actually requiring anyone to take the test, in anticipation of prevailing on appeal, or in anticipation of Congressional action on this issue.
BMK