Title 26

PART 300

Part 300 - User Fees

PART 300 - USER FEES Authority:31 U.S.C. 9701. Source:T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted.

26:20.0.1.1.1.0.1.1SECTION 300.0
   300.0 User fees; in general.
26:20.0.1.1.1.0.1.2SECTION 300.1
   300.1 Installment agreement fee.
26:20.0.1.1.1.0.1.3SECTION 300.2
   300.2 Restructuring or reinstatement of installment agreement fee.
26:20.0.1.1.1.0.1.4SECTION 300.3
   300.3 Offer to compromise fee.
26:20.0.1.1.1.0.1.5SECTION 300.4
   300.4 Enrolled agent special enrollment examination fee.
26:20.0.1.1.1.0.1.6SECTION 300.5
   300.5 Enrollment of enrolled agent fee.
26:20.0.1.1.1.0.1.7SECTION 300.6
   300.6 Renewal of enrollment of enrolled agent fee.
26:20.0.1.1.1.0.1.8SECTION 300.7
   300.7 Enrollment of enrolled actuary fee.
26:20.0.1.1.1.0.1.9SECTION 300.8
   300.8 Renewal of enrollment of enrolled actuary fee.
26:20.0.1.1.1.0.1.10SECTION 300.9
   300.9 Enrolled retirement plan agent special enrollment examination fee.
26:20.0.1.1.1.0.1.11SECTION 300.10
   300.10 Renewal of enrollment of enrolled retirement plan agent fee.
26:20.0.1.1.1.0.1.12SECTION 300.11
   300.11 Registered tax return preparer competency examination fee.
26:20.0.1.1.1.0.1.13SECTION 300.12
   300.12 Fee for obtaining a preparer tax identification number.