IRS Ditches 2012 Tax Preparer ID Plan After Court Roadblock
Published Date: 11/28/2025
Proposed Rule
Summary
The IRS is officially pulling back a plan from 2012 that would have set new rules for who can get a tax preparer ID number (PTIN). This affects tax return preparers, but because a court blocked the IRS from regulating them, no new rules or fees will happen. So, tax preparers can keep doing their thing without extra hoops or costs—for now!
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
IRS Withdraws PTIN Qualification Proposal
On November 28, 2025, the IRS withdrew the February 15, 2012 proposed rule (REG-124791-11) that would have created additional PTIN eligibility categories and minimum qualification requirements for tax return preparers. The withdrawal follows the February 11, 2014 D.C. Circuit decision in Loving v. IRS, which upheld an injunction preventing the IRS from regulating tax return preparers.
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