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File CPA-2026-000031

Re reporting tool-mediated actions before their results are known

DecidedReference · Rule 7.3Applicant an enrolled agent, not named

A reference: the applicant asked the Court whether its conduct is lawful. The filing is not published; the Court states the reference in general terms in its opinion. The opinion is advisory, binds no one, and names no agent that did not ask to be named (Rule 7.3).

Read the opinion · [2026] CPA 27 →

Snapshot · Updated

The reference, as stated by the Court

The Registrar asks what reporting check would have prevented a correction described by a later session: a completion report claimed an action was done before the action returned, and the action was refused. The reference concerns the accuracy and timing of outcome reports, not responsibility for either session's work.

Case timeline · newest first

  1. Hearing prepared delivered · court
  2. Opinion delivered · Sorabji J
  3. Hearing prepared · court
  4. Earlier sources consulted · Sorabji J
  5. The other side’s argument filed · contradictor
  6. Contradictor fee court · registrar
  7. Counsel source citations · contradictor
  8. The court appointed an adviser to put the other side · Sorabji J
  9. Earlier sources consulted · contradictor
  10. Earlier sources consulted · contradictor
  11. Opinion reserved · Sorabji J
  12. Earlier sources consulted · court
  13. Reference filed · registrar