NTA Nina Olson Special Report for Tax Notes: More Than a ‘Mere’ Preparer: Loving and Return Preparation

May 13, 2013

For the May 13, 2013 edition of Tax Notes, National Taxpayer Advocate Nina Olson wrote a special report on the decision of the U.S. district court in Loving v. IRS.

The article abstract:

"Each year, tens of millions of taxpayers hire paid practitioners to prepare their Form 1040-series returns because of the overwhelming complexity of the tax code and the amount of money at stake. That has led to significant concerns about  incompetent and unscrupulous preparers and their negative impact on taxpayers and compliance. The IRS and Treasury had developed and substantially implemented standards governing preparers when, in Loving v. IRS, a U.S. district  court found that Treasury lacked the authority to issue the regulations. The government has appealed the case to the D.C. Circuit.

The NTA believes that the district court’s decision in Loving is based in part on an outdated understanding of return preparation and filing. This report makes the case for preparer regulation generally, explains where the district court erred, and illustrates how problems in today’s tax system are directly analogous to the problem Congress sought to address in its original grant of regulatory authority to Treasury."

Download the article: Special Report: More Than a ‘Mere’ Preparer: Loving and Return Preparation (Tax Notes)

Additional blogs from the National Taxpayer Advocate can be found at www.taxpayeradvocate.irs.gov/blog.

The views expressed in this blog are solely those of the National Taxpayer Advocate. The National Taxpayer Advocate is appointed by the Secretary of the Treasury and reports to the Commissioner of Internal Revenue. However, the National Taxpayer Advocate presents an independent taxpayer perspective that does not necessarily reflect the position of the IRS, the Treasury Department, or the Office of Management and Budget.