An appellate court has upheld a lower court ruling that struck down the attempt by the Internal Revenue Service to regulate professional tax return preparers. The ruling means the attempt to impose examinations and educational requirements remains dead under the current law.

The Justice Department went after tax preparers in three states last week in efforts to shutter individuals and business it claimed abused the tax return process. The court actions included the effort to close down Salt Lake City, Utah, preparers Rulon Sandoval, Andrea R. Acosta Hernandez and Latinos Office for allegedly fabricating deductions, falsely claiming tax credits and using false preparer identification numbers.

A Georgia tax preparer who operates a Liberty Tax store has been permanently banned from preparing federal income tax returns for others. The Department of Justice alleges that the actions of Joan Leger of Stone Mountain, Ga., may have cost the United States more than $2 million in lost tax revenue.

It would be nearly impossible to tell you threw out the first return to start the 2014 tax season. Preparers have been working on returns for some days. But after a delay stemming from the government shut down last year, the Internal Revenue Service began processing returns on January 31.