As previously reported here on TSOE, the IRS is trying to leverage a statute from 1884 to justify the regulation of tax preparers, whom it has not seen fit to regulate in the last 127 years. The program supposedly authorized by the 1884 law included charging preparers a fee to take a "competency test." Now the IRS is in the embarrassing situation of having collected $100 million in "fees" from an industry it had no authority to regulate.
Again we note that the IRS could have avoided this entire mess if it had sought legislation to regulate tax preparers instead of trying to reinterpret an ancient statute to do it unilaterally. We citizens, whether left or right, should worry a lot more than we do about federal agencies that "interpret" old laws to find alleged authority to regulate without representation.