§ 300.13Fee 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 76 FR 21807, Apr. 19, 2011, and further redesignated by T.D. 9559, 76 FR 72623, Nov. 25, 2011]
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
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.