26 CFR 300.12 - Registered tax return preparer competency examination fee.
(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.
(d)Effective/applicability date. This section is applicable beginning November 25, 2011.