26 CFR 300.1 - Installment agreement fee.

§ 300.1 Installment agreement fee.
(a) Applicability. This section applies to installment agreements under section 6159 of the Internal Revenue Code.
(b) Fee. The fee for entering into an installment agreement before January 1, 2014, is $105. The fee for entering into an installment agreement on or after January 1, 2014, is $120. A reduced fee applies in the following situations:
(1) The fee is $52 when the taxpayer pays by way of a direct debit from the taxpayer's bank account; and
(2) Notwithstanding the method of payment, the fee is $43 if the taxpayer is a low-income taxpayer, that is, an individual who falls at or below 250% of the dollar criteria established by the poverty guidelines updated annually in theFederal Register by the U.S. Department of Health and Human Services under authority of section 673(2) of the Omnibus Budget Reconciliation Act of 1981 (95 Stat. 357, 511), or such other measure that is adopted by the Secretary.
(c) Person liable for fee. The person liable for the installment agreement fee is the taxpayer entering into an installment agreement.
(d) Effective/applicability date. This section is applicable beginning January 1, 2014.
[T.D. 8589, 60 FR 8299, Feb. 14, 1995, as amended by T.D. 9306, 71 FR 78075, Dec. 28, 2006; T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9647, 78 FR 72018, Dec. 2, 2013]

Title 26 published on 2015-04-01.

No entries appear in the Federal Register after this date, for 26 CFR Part 300.

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.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code