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Voluntary IRS certification scheme does not violate APA

Addressing a long-simmering controversy over the U.S. Internal Revenue Service's authority to regulate tax preparers, the U.S. Court of Appeals for the District of Columbia held August 14 that the American Institute of Certified Public Accountants (AICPA) does have standing to challenge a voluntary IRS certification scheme for tax preparers, but that the program does not violate the Administrative Procedures Act as the organization charged.

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