26 CFR Part 300 — User Fees
- § 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.