Comments on: Unenrolled Preparers Strictly Limited, Eleventh Circuit Rules http://www.pappasontaxes.com/index.php/2009/07/16/unenrolled-preparers-strictly-limited-eleventh-circuit-rules/ Pappas on Taxation Thu, 09 Feb 2012 04:09:25 +0000 hourly 1 http://wordpress.org/?v=3.3.1 By: Unenrolled Tax Preparer: Preparer Regulation is a CPA Plot to Put Me Out of Business http://www.pappasontaxes.com/index.php/2009/07/16/unenrolled-preparers-strictly-limited-eleventh-circuit-rules/comment-page-1/#comment-5560 Unenrolled Tax Preparer: Preparer Regulation is a CPA Plot to Put Me Out of Business Wed, 19 May 2010 19:29:00 +0000 http://blog.pappastax.com/?p=7491#comment-5560 [...] Unenrolled Preparers Strictly Limited, Eleventh Circuit Rules [...] [...] Unenrolled Preparers Strictly Limited, Eleventh Circuit Rules [...]

]]> By: IRS Tax Preparer Regulation Recommendations http://www.pappasontaxes.com/index.php/2009/07/16/unenrolled-preparers-strictly-limited-eleventh-circuit-rules/comment-page-1/#comment-3813 IRS Tax Preparer Regulation Recommendations Tue, 05 Jan 2010 20:21:40 +0000 http://blog.pappastax.com/?p=7491#comment-3813 [...] Unenrolled Preparers Strictly Limited, Eleventh Circuit Rules [...] [...] Unenrolled Preparers Strictly Limited, Eleventh Circuit Rules [...]

]]> By: CPA, JD or _ _ _? Which is Better? http://www.pappasontaxes.com/index.php/2009/07/16/unenrolled-preparers-strictly-limited-eleventh-circuit-rules/comment-page-1/#comment-2079 CPA, JD or _ _ _? Which is Better? Sat, 01 Aug 2009 09:40:51 +0000 http://blog.pappastax.com/?p=7491#comment-2079 [...] Unenrolled Preparers Strictly Limited, Eleventh Circuit Says Bookmark & Share: [...] [...] Unenrolled Preparers Strictly Limited, Eleventh Circuit Says Bookmark & Share: [...]

]]> By: Mary http://www.pappasontaxes.com/index.php/2009/07/16/unenrolled-preparers-strictly-limited-eleventh-circuit-rules/comment-page-1/#comment-1939 Mary Sun, 19 Jul 2009 14:13:18 +0000 http://blog.pappastax.com/?p=7491#comment-1939 In my last post, I neglected to post a link to my own blog posts on preparer regulations. For anyone interested, my posts on tax preparers are collected here: http://bedbuffalos.blogspot.com/search/label/tax%20preparers In my last post, I neglected to post a link to my own blog posts on preparer regulations. For anyone interested, my posts on tax preparers are collected here:

http://bedbuffalos.blogspot.com/search/label/tax%20preparers

]]> By: Mary http://www.pappasontaxes.com/index.php/2009/07/16/unenrolled-preparers-strictly-limited-eleventh-circuit-rules/comment-page-1/#comment-1938 Mary Sun, 19 Jul 2009 14:09:02 +0000 http://blog.pappastax.com/?p=7491#comment-1938 I definitely agree with your position that an unenrolled preparer who seeks privileges to represent other taxpayers before the IRS should take the EA exam. It is not unreasonable for the IRS to require tax professionals who want such privileges to demonstrate a significant amount of expertise, because (a) a taxpayer has the right to expect some assurance of expertise from his representative before the IRS in audits, appeals, etc. and (b) all taxpayers who fund the IRS have the right to demand that some assurance that incompetent tax professionals representing taxpayers in proceedings that use a lot of IRS employee time (audits, appeals, etc.) will not waste those limited resources. It does seem to me, however, that there is a role for credentialing preparers that falls short of the current EA status. To say that all unenrolled preparers should be willing to study and take the EA exam is a bit like saying, in the field of nursing, that all LPNs should be willing to go for the RN credential. Not all unenrolled preparers have any desire to represent taxpayers before the IRS, just as not all LPNs want the extra privileges associated with being an RN. Given the huge breadth and complexity of tax law, it seems to me that there is a rationale for a graduated system of credentials. In medicine, for example, there are nurse's aides, LPNs, RNs, nurse-practitioners and physician's assistants, primary care physicians, and board-certified specialist physicians in various specialties. Tax practice probably does not need quite such a huge array of different certifications, but it seems to me that there's a case to be made for some credentialing options that differ from the EA credential. Your provocative arguments and the IRS work on drafting proposed regulations for preparers really got me thinking about alternative models, and how the experience of credentialling VITA volunteers might be a helpful model that could be adapted for paid preparers. More thoughts along these lines are posted on my blog. I definitely agree with your position that an unenrolled preparer who seeks privileges to represent other taxpayers before the IRS should take the EA exam. It is not unreasonable for the IRS to require tax professionals who want such privileges to demonstrate a significant amount of expertise, because (a) a taxpayer has the right to expect some assurance of expertise from his representative before the IRS in audits, appeals, etc. and (b) all taxpayers who fund the IRS have the right to demand that some assurance that incompetent tax professionals representing taxpayers in proceedings that use a lot of IRS employee time (audits, appeals, etc.) will not waste those limited resources.

It does seem to me, however, that there is a role for credentialing preparers that falls short of the current EA status. To say that all unenrolled preparers should be willing to study and take the EA exam is a bit like saying, in the field of nursing, that all LPNs should be willing to go for the RN credential.

Not all unenrolled preparers have any desire to represent taxpayers before the IRS, just as not all LPNs want the extra privileges associated with being an RN.

Given the huge breadth and complexity of tax law, it seems to me that there is a rationale for a graduated system of credentials. In medicine, for example, there are nurse’s aides, LPNs, RNs, nurse-practitioners and physician’s assistants, primary care physicians, and board-certified specialist physicians in various specialties.

Tax practice probably does not need quite such a huge array of different certifications, but it seems to me that there’s a case to be made for some credentialing options that differ from the EA credential.

Your provocative arguments and the IRS work on drafting proposed regulations for preparers really got me thinking about alternative models, and how the experience of credentialling VITA volunteers might be a helpful model that could be adapted for paid preparers.

More thoughts along these lines are posted on my blog.

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