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).

(b)Fee. The fee for initially enrolling as an enrolled agent with the IRS is $30.

(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.

(d)Effective/applicability date. This section is applicable beginning April 19, 2011.

[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]

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