26 CFR Part 300
USER FEES
June 25, 2020
§
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
Enrolled retirement plan agent special enrollment examination fee
§
300.10
Renewal of enrollment of enrolled retirement plan agent fee
§
300.11
Registered tax return preparer competency examination fee
§
300.12
Fee for obtaining a preparer tax identification number
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