United States Eleventh Circuit

In matter in which IRS-registered unenrolled tax preparer-plaintiff challenged the validity of 31 C.F.R. section 10.7(c)(1)(viii) claiming that it unlawfully and arbitrarily limits his right to represent tax payers before the IRS, grant of summary judgment in favor of the government is affirmed where: 1) Congress expressly delegated authority to the Secretary to promulgate regulations governing who may practice before the IRS; and 2) this was a reasonable regulation which was not arbitrary, capricious, or manifestly contrary to the statute.

Appellate Information

• Decided 08/15/2008
• Published 08/15/2008

Judges

• PER CURIAM:, Before BIRCH and DUBINA, Circuit Judges, and GOLDBERG, Judge.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Patrick H. Wright, Maitland, FL, pro se., Andrea R. Tebbets, Teresa T. Milton, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.