United States Eleventh Circuit

In an action by plaintiff-"unenrolled" tax preparer challenging IRS' refusal to allow him to represent clients before the IRS, grant of summary judgment in favor of defendant-government is affirmed where: 1) Congress expressly delegated authority to the Secretary to promulgate regulations governing who may practice before the IRS; 2) 31 C.F.R. section 10.7(c)(1)(viii) is a reasonable regulation which is not arbitrary, capricious, or manifestly contrary to the statute; 3) plaintiff, as an unenrolled representative, was not authorized to represent taxpayers before the IRS if he prepared their tax returns and could not represent taxpayers whose tax returns he prepared when they were engaged in dealings with the IRS on matters other than examinations of the tax returns which he prepared.

Appellate Information

• Decided 09/24/2008
• Published 09/24/2008

Judges

Court

• United States Eleventh Circuit

Counsel