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  5. 199 F.Supp.3d 55 (2016)
 

AM. INST. OF CERTIFIED PUB. ACCOUNTANTS v. I.R.S.

Civil Action No. 14-1190 (JEB).

199 F.Supp.3d 55 (2016)

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, Plaintiff, v. INTERNAL REVENUE SERVICE, et al., Defendants.

United States District Court, District of Columbia.

Signed August 3, 2016.

Attorney(s) appearing for the Case

Russell Balikian, Douglas R. Cox, Gibson, Dunn & Crutcher, LLP, Washington, DC, for Plaintiff.

Joseph E. Hunsader, Kyle Lamar Bishop, Geoffrey John Klimas, U.S. Department of Justice, Washington, DC, for Defendants.

MEMORANDUM OPINION

Unlike the legal-services market, the tax-preparation ecosystem is a biodiverse habitat within which four species of tax-preparers compete for clients — certified public accountants (CPAs), attorneys, enrolled agents, and unenrolled tax preparers...

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