Thursday, January 24, 2013


Late Wednesday night, January 23, the Justice Department filed for a 30-day stay of the injunction so the IRS could respond to the court's decision in Loving v IRS.

I do not believe the IRS should be able to continue to offer the competency test, and accept reservations and payments therefor, while the decision is being appealed.  Here I agree with Dan Alban and the Institute for Justice.

If the decision is eventually upheld, those tax preparers who paid for and took the competency test will have wasted their time and money (not only on the actual test, but also on classes to prepare for the test).  The number of tax preparers who will have done so will increase if the stay of the injunction is granted. 

If the IRS eventually wins its appeal it can then continue with the testing. 

Nobody will be hurt any further if the injunction stands until the final appeal is decided.  All that happens if the IRS wins is that it will have to push back its original December 31, 2013 deadline for passing the test.

So “just say no” to the stay of the injunction.


1 comment:

  1. How do I prepare taxes for compensation this year if I cannot apply or register for a PTIN? Do I have to wait until the situation is resolved or can I use my SSN?