AICPA: proposed voluntary program for tax preparers unlawful, improper.

The AICPA has expressed strong concern that the IRS' proposed voluntary certification program for tax return preparers "would cause significant legal problems that may ultimately frustrate the IRS's goals, confuse the public and lead to litigation."

In a letter to IRS commissioner, the AICPA emphasized, among other issues:

* No statute authorizes the proposed program;

* The program will inevitably be viewed as an end-run around Loving v. IRS, (a federal court ruling rejecting an earlier IRS attempt to regulate tax return...