IRS, Treasury Can Charge Tax Preparer Fees, Judge Finds

Law360, New York (December 5, 2013, 4:26 PM EST) -- A Georgia federal court said Wednesday that the U.S. Department of the Treasury and the Internal Revenue Service may continue charging annual user fees to tax preparers for use of a Preparer Tax Identification Number, saying the fee passes statutory muster.

Granting the government's summary judgment motion, U.S. District Judge Robert L. Vining Jr. found that paid tax preparers receive a special benefit from assignment and renewal of PTINs, giving the IRS authority under the U.S. Code to assess the fees.

“According to the plaintiffs, no...
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Case Information

Case Title

Buckley et al v. United States of America

Case Number



Georgia Northern

Nature of Suit

Other Statutes: Administrative Procedures Act/Review or Appeal of Agency Decision


Robert L. Vining, Jr

Date Filed

May 21, 2013

Government Agencies

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