26 CFR 300 - USER FEES | LII / Legal Information Institute

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Authority: 31 U.S.C. 9701.

Source: T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted.

Title 26 published on 2009-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

2011-11-25; vol. 76 # 227 - Friday, November 25, 2011

76 FR 72619 - User Fee To Take the Registered Tax Return Preparer Competency Examination

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-30388
RIN	1545-BK24
TD	9559

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective beginning November 25, 2011. Applicability Date: For date of applicability, see § 300.12(d).

26 CFR Part 300

Summary

This document contains amendments to the user fee regulations. The final regulations redesignate rules pertaining to fees for obtaining a preparer tax identification number. These final regulations also establish a user fee for individuals to take the registered tax return preparer competency examination. The final regulations affect individuals who take the registered tax return preparer competency examination. The charging of user fees is authorized by the Independent Offices Appropriations Act of 1952.

2011-04-19; vol. 76 # 75 - Tuesday, April 19, 2011

76 FR 21805 - User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-9469
RIN	1545-BJ65
TD	9523

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on April 19, 2011. Applicability Date: For dates of applicability see §§ 300.5(d), 300.6(d), 300.9(d), 300.10(d), and 300.11(d).

26 CFR Part 300

Summary

This document contains amendments to the regulations relating to the imposition of user fees for enrolled agents and enrolled retirement plan agents. The final regulations lower the initial enrollment and renewal of enrollment user fees for enrolled agents and enrolled retirement plan agents and separate the enrolled retirement plan agent user fees from the enrolled agent user fees. The final regulations affect individuals who are, or apply to become, enrolled agents or enrolled retirement plan agents.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

31 USC 9701 - Fees and charges for Government services and things of value

42 USC 3535 - Administrative provisions

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 300

2011-11-25; vol. 76 # 227 - Friday, November 25, 2011

76 FR 72619 - User Fee To Take the Registered Tax Return Preparer Competency Examination

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-30388
RIN	1545-BK24
TD	9559

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective beginning November 25, 2011. Applicability Date: For date of applicability, see § 300.12(d).

26 CFR Part 300

Summary

This document contains amendments to the user fee regulations. The final regulations redesignate rules pertaining to fees for obtaining a preparer tax identification number. These final regulations also establish a user fee for individuals to take the registered tax return preparer competency examination. The final regulations affect individuals who take the registered tax return preparer competency examination. The charging of user fees is authorized by the Independent Offices Appropriations Act of 1952.

2011-09-26; vol. 76 # 186 - Monday, September 26, 2011

76 FR 59329 - User Fees Relating to the Registered Tax Return Preparer Competency Examination and Fingerprinting Participants in the Preparer Tax Identification Number, Acceptance Agent, and Authorized E-File Provider Programs

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-24771
RIN	1545-BK24
	REG-116284-11

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking and notice of public hearing.

Written or electronic comments must be received by October 26, 2011. Outlines of topics to be discussed at the public hearing scheduled for October 7, 2011, at 10 a.m. must be received by October 4, 2011.

26 CFR Part 300

Summary

This document contains proposed amendments to the user fee regulations. The proposed regulations would establish a new user fee for individuals to take the registered tax return preparer competency examination and a new user fee for certain persons to be fingerprinted in conjunction with the preparer tax identification number, acceptance agent, and authorized e-file provider programs. The proposed regulations also would redesignate § 300.12, Fee for obtaining a preparer tax identification number, as § 300.13. The proposed regulations affect individuals who take the registered tax return preparer competency examination and applicants and certain participants in the preparer tax identification number, acceptance agent, or authorized e-file provider programs. The charging of user fees is authorized by the Independent Offices Appropriations Act of 1952. This document also provides notice of a public hearing on these proposed regulations.

2011-04-19; vol. 76 # 75 - Tuesday, April 19, 2011

76 FR 21805 - User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-9469
RIN	1545-BJ65
TD	9523

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Final regulations.

Effective Date: These regulations are effective on April 19, 2011. Applicability Date: For dates of applicability see §§ 300.5(d), 300.6(d), 300.9(d), 300.10(d), and 300.11(d).

26 CFR Part 300

Summary

This document contains amendments to the regulations relating to the imposition of user fees for enrolled agents and enrolled retirement plan agents. The final regulations lower the initial enrollment and renewal of enrollment user fees for enrolled agents and enrolled retirement plan agents and separate the enrolled retirement plan agent user fees from the enrolled agent user fees. The final regulations affect individuals who are, or apply to become, enrolled agents or enrolled retirement plan agents.

2011-01-14; vol. 76 # 10 - Friday, January 14, 2011

76 FR 2617 - User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Hearing Cancellation

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2011-921
RIN	1545-BJ65
	REG-124018-10

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Cancellation of notice of public hearing on proposed rulemaking.

The public hearing, originally scheduled for January 14, 2011, at 10 a.m., is cancelled.

26 CFR Part 300

Summary

This document cancels a public hearing on proposed rulemaking that amends the regulations relating to the imposition of user fees for enrolled agents and enrolled retirement plan agents.

26 CFR 300 - USER FEES

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