In its motion, the IRS did not distinguish between the RTRP regulations which were struck down, and the separate PTIN regulations, which were not.

FORBES: Wrong Side Of An Audit: Memo Argues IRS Inflated Numbers, Exaggerated Figures

In short, for the upcoming season, preparers need not be an RTRP (registered tax return preparer) in order to prepare tax returns for compensation.

FORBES: IRS Issues Statement In Response To Court Ruling Regarding Tax Preparers

The RTRP certification, for example, that the IRS has put into place on a (heretofore) mandatory basis could actually be a voluntary certification that the IRS has blessed.

FORBES: Attorney Who Bested IRS In Tax Preparer Regulation Case Speaks Out

On the taxpayer side, taxpayers need not seek out a preparer who is an RTRP or other designation in order to file their federal income tax returns for 2012.

FORBES: IRS Issues Statement In Response To Court Ruling Regarding Tax Preparers

So the IRS dreamed up a new designation, RTRP (registered tax return preparer) which would require testing, ongoing education requirements and registration with IRS in order to prepare returns.

FORBES: Attorney Who Bested IRS In Tax Preparer Regulation Case Speaks Out