American Institute of Certified Public Accountants v. IRS, No. 14-5309 (D.C. Cir. 2015)Annotate this Case
The American Institute of Certified Public Accountants, a professional association of certified public accountants and their firms, challenged an IRS program that allows previously uncredentialed tax return preparers who take required courses and fulfill other prerequisites to obtain a “Record of Completion.” The program also requires them to have their names listed in the IRS’s online “Directory of Federal Tax Return Preparers.” The district court dismissed the complaint for lack of Article III standing, finding that the Institute lacks actual or imminent harm. The court concluded that the Institute has adequately alleged the program will subject its members to an actual or imminent increase in competition and that it therefore has standing to pursue its challenge. Accordingly, the court reversed the judgment.