26 CFR 300.13 - Fee for obtaining a preparer tax identification number.

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§ 300.13 Fee for obtaining a preparer tax identification number.
(a) Applicability. This section applies to the application for and renewal of a preparer tax identification number pursuant to 26 CFR 1.6109-2(d).
(b) Fee. The fee to apply for or renew a preparer tax identification number is $50 per year, which is the cost to the government for processing the application for a preparer tax identification number and does not include any fees charged by the vendor.
(c) Person liable for the fee. The individual liable for the application or renewal fee is the individual applying for and renewing a preparer tax identification number from the IRS.
(d) Effective/applicability date. This section is applicable beginning September 30, 2010.
[T.D. 9503, 75 FR 60321, Sept. 30, 2010. Redesignated at T.D. 9523, 76 FR 21807, Apr. 19, 2011, and further redesignated by 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