Part 300 — User Fees
Current through Oct 2, 2026
Authority: 31 U.S.C. 9701.
Source: T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted.
Sections
- § 300.0 User fees; in general.
- § 300.1 Installment agreement fee.
- § 300.2 Restructuring or reinstatement of installment agreement fee.
- § 300.3 Offer to compromise fee.
- § 300.4 Enrolled agent special enrollment examination fee.
- § 300.5 Enrollment of enrolled agent fee.
- § 300.6 Renewal of enrollment of enrolled agent fee.
- § 300.7 Enrollment of enrolled actuary fee.
- § 300.8 Renewal of enrollment of enrolled actuary fee.
- § 300.9 Renewal of enrollment of enrolled retirement plan agent fee.
- § 300.10 Registered tax return preparer competency examination fee.
- § 300.11 Fee for obtaining a preparer tax identification number.
- § 300.12 Fee for estate tax closing letter.