Texas Public Accountacy Administration Case Study

The rule of Texas Public Accountancy Administration (TPAA) prohibits Certified Public Accountants (CPA) in Texas from advertising their tax services to the person whose name is on the IRS’s potential audit list within 30 days following the date of publication. This case raises a question whether the TPAA’s policy of banning CPA’s solicitation to potential customers violates the right of free speech under the First Amendment. We hold the opinion that the policy is unconstitutional in serving the TPAA’s substantial interest, and we reserves the plaintiff’s right of commercial speech in some degree. In February 2015, after finding many politicians lost their votes in the 2014 election cycle due to be the targeted audits of the Internal Revenue Service (IRS), a bi-partisan Congressional committee formed the National Audit Identity Law (NAIL). NAIL asks the IRS to give …show more content…
The stricter limitations and differential treatments for the commercial speech are due to its more completed social status and broader social influence at some times than an individual’s words. According to the Central Husdon case, “the protection available for particular commercial expression turns on the nature both of expression and of the governmental interests served by its regulation.” In other words, government has the right to regulate the lawful and correct commercial speech only if it passed the Central Husdon test (Florida Bar, Pruette), which requires that government interests are substantial, the speech directly violates government’s substantial interest, and the government’s regulations for speech fit the government’s original purposes. All of these factors need to be satisfied in order to confirm that TPAA’s policy is