The US Internal Revenue Service was prevented this week from implementing its plan to regulate tax preparers.  The plan, which required test-taking and continuing education for preparers, was struck down in lower court, and a federal judge in February affirmed the injunction against the testing and education programs.  The IRS had asked that it be allowed to continue the program pending an appeal.  However, the US Court of Appeals for the District of Columbia on Wednesday issued a statement noting that the IRS had “not satisfied the stringent requirements” to overturn the lower court’s injunction.  The IRS has argued that shutting down the program will cost millions of dollars.  No date has been set for oral arguments in an appeal to the original decision.