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JESSE E. BRANNEN, III, P.C. v. U.S.

No. 11-14138.

682 F.3d 1316 (2012)

JESSE E. BRANNEN, III, P.C., Jesse E. Brannen, III, et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

June 7, 2012.

Attorney(s) appearing for the Case

Allen Buckley, Law Office of Allen Buckley, LLC, Smyrna, GA, Jerome J. Froelich, McKenney & Froelich, Atlanta, GA, for Plaintiffs-Appellants.

Patrick J. Urda, Tamara W. Ashford, Richard Farber, Thomas F. Koelbl, U.S. Dept. of Justice, Tax. Div., App. Sec., Washington, DC, Lawrence R. Sommerfeld, Sally Yates, Atlanta, GA, for Defendant-Appellee.

Before WILSON, ANDERSON and HIGGINBOTHAM, Circuit Judges.

ANDERSON, Circuit Judge:

Jesse Brannen, III, P.C., and Jesse Brannen, III, (collectively "Brannen"), appeal the dismissal of their complaint contending that the Department of the Treasury lacked statutory authority to promulgate regulations imposing a user fee. Specifically, Brannen challenged the Department's regulation's requirement that compensated tax return preparers obtain a Preparer Tax Identification Number ("PTIN") and its imposition of an annual fee for...

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