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AMERICAN INSTITUTE OF CPA v. I.R.S.

No. 14-5309.

804 F.3d 1193 (2015)

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, Appellant v. INTERNAL REVENUE SERVICE and John A. Koskinen, in his official capacity as Commissioner of Internal Revenue Service, Appellees.

United States Court of Appeals, District of Columbia Circuit.

Decided October 30, 2015.

Attorney(s) appearing for the Case

Douglas R. Cox argued the cause for appellant. With him on the briefs were Russell B. Balikian and Jacob T. Spencer.

Bethany B. Hauser , Attorney, U.S. Department of Justice, argued the cause for appellees. With her on the brief were Gilbert S. Rothenberg and Jonathan S. Cohen , Attorneys. Ellen P. DelSole , Attorney, entered an appearance.

Noel L. Allen was on the brief for amicus curiae National Association of State Boards of Accountancy in support of neither party.

Opinion for the Court filed by Circuit Judge TATEL.

Appellant, a professional association of certified public accountants and their firms, challenges an Internal Revenue Service program that allows previously uncredentialed tax return preparers who take required courses and fulfill other prerequisites to obtain a "Record of Completion" and to have their names listed in the IRS...

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