Sec. 300.0 User fees; in general.
(a) In general. The regulations in this part 300 are designated the User Fee Regulations and provide rules relating to user fees under 31 U.S.C. 9701.
(b) Applicability. User fees are imposed on the following services:
(1) Entering into an installment agreement.
(2) Restructuring or reinstating an installment agreement.
(3) Processing an offer to compromise.
(4) Taking the special enrollment examination to become an enrolled agent.
(5) Enrolling an enrolled agent.
(6) Renewing the enrollment of an enrolled agent.
(7) Enrolling an enrolled actuary.
(8) Renewing the enrollment of an enrolled actuary.
(9) Renewing the enrollment of an enrolled retirement plan agent.
(10) Taking the registered tax return preparer competency examination.
(11) Applying for a preparer tax identification number.
(12) Requesting an estate tax closing letter.
(c) Effective/applicability date. This part 300 is applicable March 16, 1995, except that the user fee for processing offers in compromise is applicable November 1, 2003; the user fee for the special enrollment examination, enrollment, and renewal of enrollment for enrolled agents is applicable November 6, 2006; the user fee for entering into installment agreements on or after January 1, 2007, is applicable January 1, 2007; the user fee for restructuring or reinstatement of an installment agreement on or after January 1, 2007, is applicable January 1, 2007; and the user fee for the enrollment and renewal of enrollment for enrolled actuaries is applicable January 21, 2008.
[T.D. 8589, 60 FR 8298-8300, Feb. 14, 1995, as amended by T.D. 9086, 68 FR 48785-48787, Aug. 15, 2003; T.D. 9288, 71 FR 58740-58742, Oct. 5, 2006; T.D. 9306, 71 FR 78074-78075, Dec. 28, 2006; T.D. 9370, 72 FR 72606-72607, Dec. 21, 2007; T.D. 9503, 75 FR 60316-60321, Sept. 30, 2010; T.D. 9523, 76 FR 21805-21807, Apr. 19, 2011; T.D. 9559, 76 FR 72619-72623, Nov. 25, 2011; T.D. 9858, 84 FR 20801-20804, May 13, 2019; T.D. 9957, 86 FR 53539-53542, Sept. 28, 2021; T.D. 9962, 87 FR 11295-11297, Mar. 1, 2022.]
