Case summary: The Internal Revenue Service (IRS) is the U.S. Department of Treasury’s sub-agency. The IRS issued a new rule for paid tax return preparers. The preparers are required to qualify a certification exam, have to pay annual charges and must complete a minimum of fifteen hours in education courses every year. The IRS depended on a law that was enacted in 1884 and recodifies in 1982. The statutes authorized the IRS to make rules to “control the actions of representatives before the Department of Treasury”. Three of the preparers filed a case against the IRS claiming that the rule went beyond the agency’s authority.
To find: The organization that has the authority to give effect to the policy in question.
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