California Tax Education Council

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IRS Court Ruling and CTEC

Thursday, February 7, 2013 - 2 comments

On January 18, 2013, a federal judge barred the IRS from enforcing its continuing education and competency exam rules for unenrolled tax preparers.

It means, from this point on, CRTPs are not required to pass the IRS exam or report continuing education hours to the IRS.

Before the ruling, CRTPs had to comply with the new IRS tax preparer regulations in order to be compliant with CTEC.

However, CRTPs are still required to obtain a valid Preparer Tax Identification Number (PTIN) before the can register or renew with CTEC— the only IRS requirement not challenged in the lawsuit.

The IRS has posted a statement on its website that it “continues to have confidence in the scope of its authority to administer this program and is working with the Department of Justice to address all options, including a planned appeal."


S commented on Wednesday, May 15, 2013

I am a bit confused. Since IRS appeal was competency exam regulation was overturned by the court and IRS has not appealed the decision, do I still have to take the RTPR test as of today?

CTEC replied on Thursday, May 16, 2013

No, you do not need to take the RTRP test.