StacksVerified U.S. regulatory reference

26 CFR §300.5

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (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).
  2. (b)Fee. The fee for initially enrolling as an enrolled agent with the IRS is $140.
  3. (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.
  4. (d)Applicability date. This section is applicable beginning October 31, 2022.