26 CFR 300.10 - Enrollment of enrolled retirement plan agent fee.
(a) Applicability. This section applies to the initial enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b).
(c) Person liable for the fee. The person liable for the enrollment fee is the applicant filing for enrollment as an enrolled retirement plan agent with the IRS.
[T.D. 9523, 76 FR 21807, Apr. 19, 2011]
Title 26 published on 2014-04-01
no entries appear in the Federal Register after this date.