26 CFR 300.6 - Renewal of enrollment of enrolled agent fee.
(a) Applicability. This section applies to the renewal of enrollment of enrolled agents with the IRS Office of Professional Responsibility pursuant to 31 CFR 10.6(d)(6).
(c) Person liable for the fee. The person liable for the renewal of enrollment fee is the person renewing their enrollment as an enrolled agent with the IRS Office of Professional Responsibility.
Title 26 published on 2014-04-01
no entries appear in the Federal Register after this date.