Brannen, III, et al. v. United States, No. 11-14138 (11th Cir. 2012)
Annotate this CasePlaintiffs appealed the dismissal of their complaint contending that the Department of Treasury lacked statutory authority to promulgate regulations imposing a user fee. Specifically, plaintiffs challenged the Department's regulation's requirement that compensated tax return preparers obtain a Preparer Tax Identification Number (PTIN) and its imposition of an annual fee for that number. Because in exchange for the user fee the Department assigned a PTIN and conferred a special benefit upon tax return preparers, the court held that the Department's user fee complied with 31 U.S.C. 9701. Accordingly, the court affirmed the decision of the district court.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.