26 CFR 300.0 - User fees; in general.

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§ 300.0 User fees; in general.
(a) In general. The regulations in this part 300 are designated the User Fee Regulations and provide rules relating to user fees under 31 U.S.C. 9701.
(b) Applicability. User fees are imposed on the following services:
(1) Entering into an installment agreement.
(2) Restructuring or reinstating an installment agreement.
(3) Processing an offer to compromise.
(4) Taking the special enrollment examination to become an enrolled agent.
(5) Enrolling an enrolled agent.
(6) Renewing the enrollment of an enrolled agent.
(7) Enrolling an enrolled actuary.
(8) Renewing the enrollment of an enrolled actuary.
(9) Taking the special enrollment examination to become an enrolled retirement plan agent.
(10) Enrolling an enrolled retirement plan agent.
(11) Renewing the enrollment of an enrolled retirement plan agent.
(12) Taking the registered tax return preparer competency examination.
(13) Applying for a preparer tax identification number.
[T.D. 8589, 60 FR 8299, Feb. 14, 1995, as amended by T.D. 9086, 68 FR 48787, Aug. 15, 2003; T.D. 9288, 71 FR 58742, Oct. 5, 2006; T.D. 9306, 71 FR 78075, Dec. 28, 2006; T.D. 9370, 72 FR 72607, Dec. 21, 2007; T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9523, 76 FR 21806, Apr. 19, 2011; T.D. 9559, 76 FR 72623, Nov. 25, 2011]

Title 26 published on 2013-04-01

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.

  • 2013-12-02; vol. 78 # 231 - Monday, December 2, 2013
    1. 78 FR 72016 - User Fees for Processing Installment Agreements and Offers in Compromise
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective date: These regulations are effective on December 2, 2013. Applicability Date: These regulations apply to installment agreements entered into, restructured, or reinstated and offers in compromise processed on or after January 1, 2014.
      26 CFR Part 300

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United States Code

Title 26 published on 2013-04-01

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

  • 2013-12-02; vol. 78 # 231 - Monday, December 2, 2013
    1. 78 FR 72016 - User Fees for Processing Installment Agreements and Offers in Compromise
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective date: These regulations are effective on December 2, 2013. Applicability Date: These regulations apply to installment agreements entered into, restructured, or reinstated and offers in compromise processed on or after January 1, 2014.
      26 CFR Part 300