A group of plaintiffs contesting the IRS requirement that compensated tax return preparers both obtain and pay for a PTIN have been granted class certification for the portion of their case seeking declaratory relief (Steele v. United States, 2016 BL 35851, D.D.C., No. 1:14-cv-01523, 2/9/16). The class now includes all individuals and entities who have paid an initial or renewal fee for a PTIN – including you.
According to the February 9 opinion by U.S. District Court for the District of Columbia Judge Royce C. Lamberth, the plaintiff's argue that the IRS may only impose a fee that represents or confers a "service or thing of value" and that the PTIN does no such thing. Lamberth ruled that this legal question applies equally to anyone who has paid for a PTIN and therefore he granted the request that the suit be considered as a class action.
The plaintiffs also argued that even if the IRS is authorized to impose the fee for a PTIN, the amount the IRS charges is excessive and therefore impermissible.