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When Helpers Hurt: Protecting Taxpayers from Preparers

How and whether the tax return preparer industry can or should be regulated is a fiercely debated question and has been the subject of recent litigation. This article explores return preparer regulation as a policy matter. It argues that an extensive regulation scheme will not provide meaningful protection to taxpayers. There are more effective ways to curb unscrupulous return preparation. Nonetheless, there is meaningful expressive value in subjecting return preparers to the ethical standards of Circular 230. Doing so may instill a greater professional pride in those return preparers who are not unscrupulous, and this benefits the system and the taxpayers served.