26 CFR 300.12 - Registered tax return preparer competency examination fee.
(a) Applicability. This section applies to the competency examination to become a registered tax return preparer pursuant to 31 CFR 10.4(c).
(b) Fee. The fee for taking the registered tax return preparer competency examination is $27, which is the government cost for overseeing the examination and does not include any fees charged by the administrator of the examination.
(c) Person liable for the fee. The person liable for the competency examination fee is the applicant taking the examination.
[T.D. 9559, 76 FR 72623, Nov. 25, 2011]
Title 26 published on 2014-04-01
no entries appear in the Federal Register after this date.