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]

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

Title 26 published on 16-Jun-2017 03:58

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 300 after this date.

  • 2016-12-02; vol. 81 # 232 - Friday, December 2, 2016
    1. 81 FR 86955 - User Fees for Installment Agreements
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations.
      Effective date: These regulations are effective on December 2, 2016. Applicability date: These regulations apply to installment agreements entered into, restructured, or reinstated on or after January 1, 2017.
      26 CFR Part 300