Title 26, Part 300 — User Fees
13 sections
Section 300.0
User fees; in general.
Section 300.1
Installment agreement fee.
Section 300.2
Restructuring or reinstatement of installment agreement fee.
Section 300.3
Offer to compromise fee.
Section 300.4
Enrolled agent special enrollment examination fee.
Section 300.5
Enrollment of enrolled agent fee.
Section 300.6
Renewal of enrollment of enrolled agent fee.
Section 300.7
Enrollment of enrolled actuary fee.
Section 300.8
Renewal of enrollment of enrolled actuary fee.
Section 300.9
Renewal of enrollment of enrolled retirement plan agent fee.
Section 300.10
Registered tax return preparer competency examination fee.
Section 300.11
Fee for obtaining a preparer tax identification number.
Section 300.12
Fee for estate tax closing letter.