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IRS gives up on using 'Horse Act' against independent tax preparers

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Internal Revenue Service regulators decided not to ask the Supreme Court to allow them to use the Horse Act of 1884 as a justification for regulating small-business tax preparers, a tacit admission of defeat after two lower courts said the agency exceeded its authority. In a gift to large tax preparing companies, IRS officials wanted to force independent tax preparers to go through an expensive...

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