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Proposed Rule2021-21242

User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination

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Published

September 29, 2021

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

This document contains proposed amendments to the regulations relating to the user fees for the special enrollment examinations for enrolled agents and enrolled retirement plan agents. This document also contains a notice of public hearing on the proposed regulations. The proposed regulations increase the amount of the user fee for each part of the special enrollment examination for enrolled agents (EA SEE). The proposed regulations also remove the user fee for the special enrollment examination for enrolled retirement plan agents (ERPA SEE) because the IRS no longer offers the ERPA SEE or new enrollment as an enrolled retirement plan agent. The proposed regulations affect individuals taking the EA SEE. The Independent Offices Appropriation Act of 1952 authorizes charging user fees.

Full Text

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<title>Federal Register, Volume 86 Issue 186 (Wednesday, September 29, 2021)</title>
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[Federal Register Volume 86, Number 186 (Wednesday, September 29, 2021)]
[Proposed Rules]
[Pages 53893-53897]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-21242]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 300

[REG-100718-21]
RIN 1545-BQ06

User Fees Relating to the Enrolled Agent Special Enrollment
Examination and the Enrolled Retirement Plan Agent Special Enrollment
Examination

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking and notice of public hearing.

-----------------------------------------------------------------------

SUMMARY: This document contains proposed amendments to the regulations
relating to the user fees for the special enrollment examinations for
enrolled agents and enrolled retirement plan agents. This document also
contains a notice of public hearing on the proposed regulations. The
proposed regulations increase the amount of the user fee for each part
of the special enrollment examination for enrolled agents (EA SEE). The
proposed regulations also remove the user fee for the special
enrollment examination for enrolled retirement plan agents (ERPA SEE)
because the IRS no longer offers the ERPA SEE or new enrollment as an
enrolled retirement plan agent. The proposed regulations affect
individuals taking the EA SEE. The Independent Offices Appropriation
Act of 1952 authorizes charging user fees.

DATES: Electronic or written comments must be received by November 15,
2021. The public hearing is being held by teleconference on November
23, 2021 at 10 a.m. EST. Requests to speak and outlines of topics to be
discussed at the public hearing must be received by November 15, 2021.
If no outlines are received by November 15, 2021, the public hearing
will be cancelled. Requests to attend the public hearing must be
received by 5:00 p.m. EST on November 19, 2021. The telephonic hearing
will be made accessible to people with disabilities. Requests for
special assistance during the telephonic hearing must be received by
November 18, 2021.

ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically. Submit electronic submissions via the Federal
eRulemaking Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS and REG-100718-
21) by following the online instructions for submitting comments. Once
submitted to the Federal eRulemaking Portal, comments cannot be edited
or withdrawn. The IRS expects to have limited personnel available to
process public comments that are submitted on paper through the mail.
Any comments submitted on paper will be considered to the extent
practicable. The IRS will publish any comments submitted
electronically, and to the extent practicable comments submitted on
paper, to the public docket. Send paper submissions to: CC:PA:LPD:PR
(REG-100718-21), Room 5203, Internal Revenue Service, P.O. Box 7604,
Ben Franklin Station, Washington, DC 20044.
For those requesting to speak during the hearing, send an outline
of topic submissions electronically via the Federal eRulemaking Portal
at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS and REG-100718-21).
Individuals who want to testify (by telephone) at the public
hearing must send an email to <a href="/cdn-cgi/l/email-protection#522227303e3b313a3733203b3c3521123b20217c353d24">[email&#160;protected]</a> to receive the
telephone number and access code for the hearing. The subject line of
the email must contain the regulation number REG-100718-21 and the word
TESTIFY. For example, the subject line may say: Request to TESTIFY at
Hearing for REG-100718-21. The email should include a copy of the
speaker's public comments and outline of topics. Individuals who want
to attend (by telephone) the public hearing must also send an email to
<a href="/cdn-cgi/l/email-protection#ea9a9f88868389828f8b9883848d99aa839899c48d859c">[email&#160;protected]</a> to receive the telephone number and access code
for the hearing. The subject line of the email must contain the
regulation number REG-100718-21 and the word ATTEND. For example, the
subject line may say: Request to ATTEND Hearing for REG-100718-21. To
request special assistance during the telephonic hearing, contact the
Publications and Regulations Branch of the Office of Associate Chief
Counsel (Procedure and Administration) by sending an email to
<a href="/cdn-cgi/l/email-protection#15656077797c767d7074677c7b7266557c67663b727a63">[email&#160;protected]</a> (preferred) or by telephone at (202) 317-5177
(not a toll-free number).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Karen Wozniak at (202) 317-5129; concerning cost methodology, Michael
A. Weber at (202) 803-9738; concerning submission of comments, the
hearing, and the access code to attend the hearing by telephone, Regina
Johnson at (202) 317-5177 (not toll-free numbers) or
<a href="/cdn-cgi/l/email-protection#2e5e5b4c42474d464b4f5c4740495d6e475c5d00494158">[email&#160;protected]</a>.

SUPPLEMENTARY INFORMATION:

[[Page 53894]]

Background and Explanation of Provisions

This document contains proposed amendments to 26 CFR part 300
regarding user fees.

A. Enrolled Agents, Enrolled Retirement Plan Agents, and the Special
Enrollment Examinations

Section 330 of Title 31 of the United States Code authorizes the
Secretary of the Treasury to regulate the practice of representatives
before the Department of the Treasury (Treasury Department) and require
that an individual seeking to practice demonstrate the necessary
qualifications, competency, and good character, and reputation. The
rules governing practice before the IRS are published in 31 CFR,
Subtitle A, part 10, and reprinted as Treasury Department Circular No.
230 (Circular 230).
Section 10.4(a) of Circular 230 authorizes the IRS to grant status
as enrolled agents to individuals who demonstrate special competence in
tax matters by passing a written examination, the EA SEE, and who have
not engaged in any conduct that would justify suspension or disbarment
under Circular 230.
The EA SEE is comprised of three parts and an applicant generally
must pass all three parts within two years to be granted enrolled agent
status through written examination. The EA SEE testing period generally
begins on May 1 each year and ends the last day of the following
February. The EA SEE is not offered during March and April when it is
updated to reflect recent changes in the relevant law. More information
on the EA SEE, including content, scoring, and how to register, can be
found on the IRS website at <a href="http://www.irs.gov/tax-professionals/enrolled-agents">www.irs.gov/tax-professionals/enrolled-agents</a>. Since 2006, the IRS has engaged the services of a third-party
contractor to develop and administer the EA SEE. The IRS Return
Preparer Office (RPO) oversees the development and administration of
the EA SEE. As of August 30, 2021, there were 62,686 enrolled agents.
Section 10.4(b) of Circular 230 authorizes the IRS to grant status
as enrolled retirement plan agents to individuals who demonstrate
special competence in qualified retirement plan matters by passing a
written examination, the ERPA SEE, and who have not engaged in any
conduct that would justify suspension or disbarment under Circular 230.
The IRS stopped offering the ERPA SEE as of February 12, 2016, and no
longer accepts applications for new enrollment as an enrolled
retirement plan agent. Accordingly, the proposed regulations remove the
user fee for the ERPA SEE. Individuals currently enrolled as retirement
plan agents can maintain their status as enrolled retirement plan
agents. As of August 30, 2021, there were 743 enrolled retirement plan
agents.

B. User Fee Authority

The Independent Offices Appropriation Act of 1952 (IOAA) (31 U.S.C.
9701) authorizes each agency to promulgate regulations establishing the
charge for services provided by the agency. The IOAA states that the
services provided by an agency should be self-sustaining to the extent
possible. 31 U.S.C. 9701(a). The IOAA provides that user fees are
subject to policies prescribed by the President, which are currently
set forth in the Office of Management and Budget (OMB) Circular A-25
(OMB Circular A-25), 58 FR 38142 (July 15, 1993).
Section 6a(1) of OMB Circular A-25 states that when a service
offered by an agency provides special benefits to identifiable
recipients beyond those accruing to the general public, the agency is
to charge a user fee to recover the full cost of providing the service.
Section 8e of OMB Circular A-25 requires agencies to review user fees
biennially and update the fees as necessary to reflect changes in the
cost of providing the underlying services. During the biennial review,
an agency must calculate the full cost of providing each service,
taking into account all direct and indirect costs to any part of the
U.S. government. Under section 6d(1) of OMB Circular A-25, the full
cost of providing a service includes, but is not limited to, an
appropriate share of salaries, medical insurance and retirement
benefits, management costs, and physical overhead and other indirect
costs, including rents, utilities, and travel, associated with
providing the service.
An agency should set the user fee at an amount that recovers the
full cost of providing the service unless the agency requests, and the
OMB grants, an exception to the full-cost requirement. Under section
6c(2) of OMB Circular A-25, the OMB may grant exceptions when the cost
of collecting the fees would represent an unduly large part of the fee
for the activity or when any other condition exists that, in the
opinion of the agency head, justifies an exception. When the OMB grants
an exception, the agency does not collect the full cost of providing
the service and must fund the remaining cost of providing the service
from other available funding sources. Consequently, the agency
subsidizes the cost of the service to the recipients of reduced-fee
services even though the service confers a special benefit on those
recipients who would otherwise be required to pay the full cost of
receiving the benefit as provided for by the IOAA and OMB Circular A-
25.

C. The EA SEE User Fee

Section 10.4(a) of Circular 230 provides that the IRS will grant
enrolled agent status to an applicant who, among other things,
demonstrates special competence in tax matters by written examination.
The EA SEE is the written examination by which applicants can
demonstrate special competence in tax matters, and an applicant must
pass all three parts of the EA SEE to be granted enrolled agent status
through written examination. The IRS confers a benefit on individuals
who take the EA SEE beyond those that accrue to the general public by
providing them with an opportunity to demonstrate special competence in
tax matters by passing a written examination and thereby satisfy one of
the requirements for becoming an enrolled agent under section 10.4(a)
of Circular 230. Because the EA SEE is a service that provides a
special benefit to test takers, the IRS charges a user fee to take the
examination.
Final regulations (TD 9820) published in the Federal Register (82
FR 33009-01) on July 19, 2017, established the current $81 user fee per
part of the EA SEE. At that time the Treasury Department and the IRS
determined that a $81 user fee per part would recover the full direct
and indirect costs the government would incur to oversee the EA SEE.
The contractor who administers the EA SEE also charges individuals
taking the EA SEE an additional fee for its services. For the May 2021
to February 2022 testing period, the contractor's fee is $104 for each
part of the EA SEE.
As required by OMB Circular A-25, in 2021 the IRS conducted a
biennial review of the EA SEE user fee and calculated its costs for
overseeing the examination. As a result of the review, the IRS
determined that its full cost for overseeing the EA SEE is $99 per
part, plus an amount payable directly to a third-party contractor for
its services. The proposed regulations increase the amount of the user
fee for taking the EA SEE from $81 per part to $99 per part. This
amount is in addition to an amount payable directly to the third-party
contractor for each part. The IRS does not intend to subsidize any of
the cost of making the EA SEE available to examinees and is not
applying for an exception to the full-cost requirement in OMB Circular
A-25.

[[Page 53895]]

The increase in the user fee is primarily attributable to increases
in salary and benefits for employees conducting activities related to
the EA SEE program. The proposed user fee accounts for the time and
personnel necessary to oversee the development and administration of
the EA SEE and to ensure the contractor complies with the terms of its
contract. The IRS's oversight costs include costs associated with: (1)
Review and approval of materials used by the contractor in developing
the EA SEE; (2) review of surveys of existing enrolled agents, which
help to determine the topics to be covered in the EA SEE; (3)
composition of potential EA SEE questions in coordination with the
contractor's external tax law experts; and (4) analysis of the answers
and raw scores of a testing population to determine a passing score.
In addition, IRS personnel ensure the contractor's compliance with
its contract by reviewing the work of the contractor using an annual
Work Breakdown Structure--a project management tool--and reviewing and
verifying that the contractor is in compliance with a Quality Assurance
Plan measuring customer satisfaction and accuracy. The IRS incurs
additional costs associated with enforcing compliance with the Treasury
contractor personnel security and training policies, Federal
Information Security Modernization Act (FISMA), Section 508 of the
Rehabilitation Act of 1973 and other laws, regulations and policies in
the scope of the EA SEE contract; monitoring the contractor's help
desk; and the resolution of test-related issues such as cheating
incidents, appeals regarding test scores, refund requests, and customer
service complaints that are not resolved by the contractor.

D. Calculation of User Fees Generally

The IRS follows generally accepted accounting principles (GAAP) in
calculating the full cost of overseeing the EA SEE. The Federal
Accounting Standards Advisory Board (FASAB) is the body that
establishes GAAP that apply for Federal reporting entities, such as the
IRS. FASAB publishes the FASAB Handbook of Accounting Standards and
Other Pronouncements, as Amended (Current Handbook), which is available
at <a href="https://files.fasab.gov/pdffiles/2020_fasab_handbook.pdf">https://files.fasab.gov/pdffiles/2020_fasab_handbook.pdf</a>. The
Current Handbook includes the Statement of Federal Financial Accounting
Standards (SFFAS) No. 4: Managerial Cost Accounting Standards and
Concepts. SFFAS No. 4 establishes internal costing standards under GAAP
to accurately measure and manage the full cost of Federal programs, and
the methodology below is in accordance with SFFAS No. 4.
1. Cost Center Allocation
The IRS determines the cost of its services and the activities
involved in producing them through a cost accounting system that tracks
costs to organizational units. The lowest organizational unit in the
IRS's cost accounting system is called a cost center. Cost centers are
usually separate offices that are distinguished by subject matter area
of responsibility or geographic region. All costs of operating a cost
center are recorded in the IRS's cost accounting system. The costs
charged to a cost center are the direct costs for the cost center's
activities in addition to allocated overhead. Some cost centers work on
different services across the IRS and are not fully devoted to the
services for which the IRS charges user fees.
2. Cost Estimation of Direct Costs
The IRS uses various cost measurement techniques to estimate the
costs attributable to oversight of the EA SEE. These techniques include
using various timekeeping systems to measure the time required to
accomplish activities, or using information provided by subject matter
experts on the time devoted to a service or activity. To determine the
labor and benefits costs incurred to provide the service of providing
the EA SEE, the IRS estimated the number of full-time employees
required to conduct activities related to the costs of overseeing the
EA SEE. The number of full-time employees is based on both current
employment numbers and future hiring estimates. Other direct costs
associated with overseeing the EA SEE include travel, training, and
supplies.
3. Overhead
When the indirect cost of a service or activity is not specifically
identified from the cost accounting system, an overhead rate is added
to the identifiable direct cost to arrive at full cost. Overhead is an
indirect cost of operating an organization that is not specifically
identified with an activity. Overhead includes costs of resources that
are jointly or commonly consumed by one or more organizational unit's
activities but are not specifically identifiable to a single activity.
These costs can include:
<bullet> General management and administrative services of
sustaining and supporting organizations.
<bullet> Facilities management and ground maintenance services
(security, rent, utilities, and building maintenance).
<bullet> Procurement and contracting services.
<bullet> Financial management and accounting services.
<bullet> Information technology services.
<bullet> Services to acquire and operate property, plants, and
equipment.
<bullet> Publication, reproduction, and graphics and video
services.
<bullet> Research, analytical, and statistical services.
<bullet> Human resources/personnel services.
<bullet> Library and legal services.
To calculate the overhead allocable to a service, the IRS
multiplies an overhead rate by the estimated direct costs. The IRS
calculates the overhead rate annually based on the Statement of Net
Cost included in the IRS annual financial statements. The financial
statements are audited by the Government Accountability Office. The
overhead rate is the ratio of the IRS's indirect costs divided by the
direct costs of its organizational units. Indirect costs are labor,
benefits, and non-labor costs (excluding IT related to taxpayer
services, enforcement, and business system modernization) from the
supporting and sustaining organizational units. Direct costs are the
labor, benefits, and non-labor costs for the IRS's organizational units
that interact directly with taxpayers.
For the EA SEE user fee review, the Fiscal Year (FY) 2021 overhead
rate of 58.83 percent was used. The rate was calculated based on the FY
2020 Statement of Net Cost as follows:

Total Indirect Costs $4,274,512,375
Total Direct Costs / $7,265,460,800
Overhead Rate 58.83%

E. Calculation of the EA SEE User Fee

1. Cost Estimate
The IRS projected the estimated costs of direct labor and benefits
based on the actual salary and benefits of employees who devote time to
oversee the administration of the EA SEE program, reduced to reflect
the percentage of time each individual spends overseeing the EA SEE
program. RPO's managers estimated the percentage of time these
employees devote to overseeing the EA SEE based on their knowledge of
actual program assignments. Six employees devote seventy-five percent
of their time to EA SEE-related activities. Two employees who are
contracting officer representatives devote 90 percent and 80 percent of
their time, respectively, to EA SEE-related activities. Additional

[[Page 53896]]

staffing costs include oversight and support associated with these
functions.
The baseline for the labor and benefits estimate was the actual
salary and benefits for FY 2021. From this baseline, the IRS estimated
the direct labor and benefits costs over the next three years using an
inflation factor for FYs 2022, 2023, and 2024. The IRS used a three-
year projection because the increase in future labor and benefits costs
are reliably predictable representations of the actual costs that will
be incurred by the RPO. These estimated direct labor and benefits costs
were then reduced to reflect the percentage of time each individual
devoted to the EA SEE program and are set out in the following table:

------------------------------------------------------------------------
Estimated
direct labor
Year and benefit
costs
------------------------------------------------------------------------
2022................................................... $1,346,086.00
2023................................................... 1,376,656.00
2024................................................... 1,407,937.00
----------------
Total.............................................. 4,130,679.00
------------------------------------------------------------------------

The IRS estimated $12,000 in additional direct costs for each year
for travel, training, and supplies.
The total estimated direct costs for the three years is $4,166,679.
After estimating the total direct costs, the IRS applied the FY 2021
overhead rate of 58.83 percent to the estimated direct costs to
calculate indirect costs of $2,451,257, for a total cost for the three-
year period of $6,617,936.
The calculation of the total cost of the EA SEE program for 2022
through 2024 is below:

Direct Costs $4,166,679
Overhead at 58.83% + $2,451,257
------------
Total EA SEE Cost $6,617,936

2. Volume of Examinations
The number of examination parts provided during FYs 2018, 2019, and
2020 were 23,286; 23,945; and 19,913, respectively. The total number of
examination parts provided during the three years was 67,144. The IRS
used this historical three-year volume to estimate the number of
examination parts it expects to provide in FYs 2022, 2023, and 2024.
3. Unit Cost Per Exam
To arrive at the total cost per examination part, the IRS divided
the estimated three-year total of EA SEE costs by the total volume of
examination parts expected over the same three-year period to determine
a unit cost per examination part of $99, as shown below:

Total EA SEE Cost $6,617,936
------------
Volume / 67,144
Unit Cost per exam part $99

As noted in section C, the contractor who administers the EA SEE
also charges individuals taking the EA SEE an additional fee for its
services. For the May 2022 to February 2023 and May 2023 to February
2024 testing periods, the contractor's fee is $104 and $107,
respectively, for each part of the EA SEE. The fee charged by the
contractor is fixed by the current contract terms and therefore cannot
be reduced or renegotiated at this time. The contract was subject to
public procurement procedures, and there were no tenders that were more
competitive. The contract will expire on February 28, 2024. The fee
charged by the contractor may change when the contract expires. Any
future contract will be subject to the public procurement procedures.

Special Analyses

This regulation is not significant and is not subject to review
under section 6(b) of Executive Order 12866 pursuant to the Memorandum
of Agreement (April 11, 2018) between the Treasury Department and the
Office of Management and Budget regarding review of tax regulations.
Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it is
hereby certified that these proposed regulations will not have a
significant economic impact on a substantial number of small entities.
The proposed regulations remove the ERPA SEE user fee as the IRS no
longer offers the examination or new enrollment as an enrolled
retirement plan agent. The EA SEE user fee primarily affects
individuals who take the EA SEE. Only individuals, not businesses, can
be enrolled agents. Thus, the economic impact of these regulations on
any small entity would be a result of an individual enrolled agent
owning a small entity or a small entity employing an enrolled agent and
reimbursing the individual for the fee. The Treasury Department and the
IRS estimate that an average of 22,381 EA SEE examination parts will be
taken by individuals annually. Therefore, a substantial number of small
entities is not likely to be affected. Further, the economic impact on
any small entities affected would be limited to paying the $18
difference in cost between the $99 user fee and the previous $81 user
fee per part (for each enrolled agent that a small entity employs and
pays for), which is unlikely to present a significant economic impact.
The total economic impact of this regulation is thus approximately
$402,858 annually, which is the product of the approximately 22,381
examination parts and the $18 increase in the fee per part.
Accordingly, the rule is not expected to have a significant economic
impact on a substantial number of small entities, and a regulatory
flexibility analysis is not required.
Pursuant to section 7805(f) of the Internal Revenue Code, this
notice of proposed rulemaking has been submitted to the Chief Counsel
of the Office of Advocacy of the Small Business Administration for
comment on its impact on small business.

Comments and Public Hearing

Before these proposed amendments to the regulations are adopted as
final regulations, consideration will be given to comments that are
submitted timely to the IRS as prescribed in the preamble under the
ADDRESSES section. The Treasury Department and the IRS request comments
on all aspects of the proposed regulations. Any electronic comments
submitted, and to the extent practicable any paper comments submitted,
will be made available at <a href="http://www.regulations.gov">www.regulations.gov</a> or upon request.
A public hearing is being held by teleconference on November 23,
2021 beginning at 10:00 a.m. EST unless no outlines are received by
November 15, 2021. The rules of 26 CFR 601.601(a)(3) apply to the
hearing. Persons who wish to present oral comments by telephone at the
hearing must submit written or electronic comments and an outline of
the topics to be addressed and the time to be devoted to each topic by
November 15, 2021 as prescribed in the preamble under the ADDRESSES
section.
A period of 10 minutes will be allocated to each person for making
comments. After the deadline for receiving outlines has passed, the IRS
will prepare an agenda containing the schedule of speakers. Copies of
the agenda will be made available at <a href="http://www.regulations.gov">www.regulations.gov</a>, search IRS
and REG-100718-21. Copies of the agenda will also be available by
emailing a request to <a href="/cdn-cgi/l/email-protection#fb8b8e99979298939e9a8992959c88bb928988d59c948d">[email&#160;protected]</a>. Please put ``REG-100718-
21 Agenda Request'' in the subject line of the email.

Drafting Information

The principal author of these regulations is Karen Wozniak, Office
of the Associate Chief Counsel (Procedure and Administration). Other
personnel from the Treasury Department and the IRS participated in the
development of the regulations.

List of Subjects in 26 CFR Part 300

Reporting and recordkeeping requirements, User fees.

[[Page 53897]]

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 300 is proposed to be amended as follows:

PART 300--USER FEES

0
Paragraph 1.The authority citation for part 300 continues to read as
follows:

Authority: 31 U.S.C. 9701.

Sec. 300.0 [Amended]

0
Par. 2. Section 300.0 is amended by removing paragraph (b)(9) and
redesignating paragraphs (b)(10) through (12) as paragraphs (b)(9)
through (11).
0
Par. 3. Section 300.4 is amended by revising paragraphs (b) and (d) to
read as follows:

Sec. 300.4 Enrolled agent special enrollment examination fee.

* * * * *
(b) Fee. The fee for taking the enrolled agent special enrollment
examination is $99 per part, which is the cost to the government for
overseeing the development and administration of the examination and is
in addition to the fees charged by the administrator of the
examination.
* * * * *
(d) Applicability date. This section applies to registrations for
the enrolled agent special enrollment examination that occur on or
after [DATE 30 DAYS AFTER PUBLICATION OF THE FINAL RULE IN THE Federal
Register].

Sec. 300.9 [Removed]

0
Par. 4. Section 300.9 is removed.

Sec. Sec. 300.10 through 300.12 [Redesignated as Sec. Sec. 300.09
through 300.11]

0
Par. 5. Redesignate Sec. Sec. 300.10 through 300.12 as Sec. Sec.
300.09 through 300.11.

Douglas W. O'Donnell,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2021-21242 Filed 9-27-21; 4:15 pm]
BILLING CODE 4830-01-P

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