Part 300—User Fees

Sections

• § 300.0
  § 300.0 User fees; in general.
• § 300.1
  § 300.1 Installment agreement fee.
• § 300.2
  § 300.2 Restructuring or reinstatement of installment agreement fee.
• § 300.3
  § 300.3 Offer to compromise fee.
• § 300.4
  § 300.4 Enrolled agent special enrollment examination fee.
• § 300.5
  § 300.5 Enrollment of enrolled agent fee.
• § 300.6
  § 300.6 Renewal of enrollment of enrolled agent fee.
• § 300.7
  § 300.7 Enrollment of enrolled actuary fee.
• § 300.8
  § 300.8 Renewal of enrollment of enrolled actuary fee.
• § 300.9
  § 300.9 Renewal of enrollment of enrolled retirement plan agent fee.
• § 300.10
  § 300.10 Registered tax return preparer competency examination fee.
• § 300.11
  § 300.11 Fee for obtaining a preparer tax identification number.
• § 300.12
  § 300.12 Fee for estate tax closing letter.