26 CFR 300.4 - Enrolled agent special enrollment examination fee.

§ 300.4 Enrolled agent special enrollment examination fee.

(a)Applicability. This section applies to the special enrollment examination to become an enrolled agent pursuant to 31 CFR 10.4(a).

(b)Fee. The fee for taking the special enrollment examination is $11 per part, which is the government cost for overseeing the examination and does not include any fees charged by the examination administrator.

(c)Person liable for the fee. The person liable for the special enrollment examination fee is the applicant taking the examination.

(d)Effective/applicability date. This section is applicable beginning November 6, 2006.

[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 21806, Apr. 19, 2011]

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