A federal district court found Section 10.27(b) of Circular 230 invalid as it pertains to refund claims and permanently enjoined the IRS from enforcing the regulation with respect to fees for preparing refund claims.
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/jMyvTRgK9LU/Tax_Clinic_04.aspx
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