26 CFR 300.5 - Enrollment of enrolled agent fee.
§ 300.5
Enrollment of enrolled agent fee.
(a) Applicability.
This section applies to the initial enrollment of enrolled agents with the IRS Office of Professional Responsibility 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 agent with the IRS Office of Professional Responsibility.
[T.D. 9288, 71 FR 58742, Oct. 5, 2006, as amended by T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9523, 76 FR 21807, Apr. 19, 2011]
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
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