Rule2022-21087
User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 29, 2022
Effective
October 31, 2022
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
These final regulations amend existing regulations relating to user fees for enrolled agents and enrolled retirement plan agents. The final regulations increase the renewal user fee for enrolled retirement plan agents from $67 to $140. In addition, the final regulations increase both the enrollment and renewal of enrollment user fees for enrolled agents from $67 to $140. These regulations affect individuals who are or apply to become enrolled agents and individuals who are enrolled retirement plan agents. The Independent Offices Appropriation Act of 1952 authorizes charging user fees.
Full Text
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<title>Federal Register, Volume 87 Issue 188 (Thursday, September 29, 2022)</title>
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[Federal Register Volume 87, Number 188 (Thursday, September 29, 2022)]
[Rules and Regulations]
[Pages 58968-58972]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-21087]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[TD 9966]
RIN 1545-BQ17
User Fees Relating to Enrolled Agents and Enrolled Retirement
Plan Agents
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
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SUMMARY: These final regulations amend existing regulations relating to
user fees for enrolled agents and enrolled retirement plan agents. The
final regulations increase the renewal user fee for enrolled retirement
plan agents from $67 to $140. In addition, the final regulations
increase both the enrollment and renewal of enrollment user fees for
enrolled agents from $67 to $140. These regulations affect individuals
who are or apply to become enrolled agents and individuals who are
enrolled retirement plan agents. The Independent Offices Appropriation
Act of 1952 authorizes charging user fees.
DATES:
Effective date: These regulations are effective October 31, 2022.
Applicability date: For the date of applicability, see Sec. Sec.
300.5(d), 300.6(d), and 300.09(d).
FOR FURTHER INFORMATION CONTACT: Mark Shurtliff at (202) 317-6845 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains amendments to the regulations in 26 CFR part
300--User Fees. On March 1, 2022, a notice of proposed rulemaking (REG-
114209-21) and notice of public hearing was published in the Federal
Register (87 FR 11366). The document proposed amending the regulations
relating to the user fees for enrolled agents and enrolled retirement
plan agents. The document proposed increasing the amount of the renewal
user fee for enrolled retirement plan agents from $67 to $140. In
addition, the document proposed increasing both the enrollment and
renewal of enrollment user fees for enrolled agents from $67 to $140.
The document contains a detailed explanation of the legal background
and user fee calculations regarding the amendments to these
regulations.
Six comments responding to the notice of proposed rulemaking were
received, including comments from the National Association of Enrolled
Agents (NAEA). On May 3, 2022, representatives from the NAEA,
Department of the Treasury (Treasury Department), the IRS, and the
Small Business Administration (SBA), held a teleconference to listen to
NAEA's comments about the proposed rulemaking. In addition, two
requests to speak at the scheduled public hearing were received. A
public hearing was held on May 11, 2022. After consideration of the
written comments, teleconference comments, and testimony at the public
hearing, the Treasury Department and the IRS have decided to adopt
without modification the regulations proposed by the notice of proposed
rulemaking.
Summary of Comments
The six comments submitted in response to the notice of proposed
rulemaking and a summary of the teleconference comments are available
at <a href="http://www.regulations.gov">www.regulations.gov</a> or upon request. Some of the comments that were
submitted did not seek modification or clarification of the user fee as
set forth in the proposed regulations. One commenter expressed concern
with how the special enrollment examination for enrolled agents (EA
SEE) is being administered. The commenter also recommended using the
user fees in these regulations to provide resources for tax
professionals that would improve the service they provide to their
clients. The user fees in these regulations are not used by the
Treasury Department or the IRS to administer the EA SEE, or to provide
resources for tax professionals that improve the service they provide
to their clients. Therefore, comments regarding the EA SEE and
additional resources identified by the commenter are outside the scope
of these regulations. Another commenter suggested that the IRS should
raise the amount of the user fee to apply for or renew a preparer tax
identification number (PTIN) in order to (1) lower the cost of user
fees relating to enrolled agents and (2) encourage more individuals to
become enrolled agents. These regulations do not relate to the PTIN
user fee or the PTIN program. Therefore, comments regarding the PTIN
program and related user fees are outside the scope of these
regulations. Finally, one commenter suggested that it is inconsistent
for the IRS to charge user fees in order to administer the enrollment
and renewal of enrollment program but not charge user fees for other
programs (for example, participation in the Annual Filing Season
Program). Again, comments regarding programs other than the enrollment
and renewal of enrollment program are outside the scope of these
regulations. The summary of comments below addresses those comments
that make recommendations concerning or seeking clarification of the
user fees set forth in the proposed regulations relating to the user
fees for enrolled agents and enrolled retirement plan agents.
A. Amount of User Fees
Four commenters expressed concern with the overall amount of the
proposed enrollment and renewal of enrollment user fees and requested
information regarding why the user fees are required.
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 fee
regulations 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), 58 FR 38142 (July 15, 1993).
Section 6a(1) of OMB Circular A-25 states that when a service
offered by a Federal agency provides special benefits to identifiable
recipients beyond those accruing to the general public, the agency
should establish a user fee to recover the full cost of providing the
service. An agency that seeks to impose a user fee for government-
provided services must calculate the full cost of providing those
services.
In accordance with OMB Circular A-25, the IRS Return Preparer
Office (RPO) completed its 2021 biennial review of the enrollment and
renewal of enrollment user fees associated with enrolled agents and
enrolled retirement plan agents. As discussed in the notice of proposed
rulemaking, during its review the RPO took into account the increase in
labor, benefits, and overhead costs incurred in connection with
providing enrollment services to individuals who enroll or renew
[[Page 58969]]
enrollment as enrolled agents and renew enrollment as enrolled
retirement plan agents since the user fee was last increased in 2019.
The proposed increase took into account the additional staffing that
allows the RPO to provide a higher quality of service to individuals
seeking to enroll or renew enrollment. The RPO also took into account a
reallocation of certain labor costs in their methodology. The RPO
followed the generally accepted accounting principles established by
the Federal Accounting Standards Advisory Board. The RPO determined
that the full cost of administering the program for enrolled agents and
enrolled retirement plan agents has increased from $67 to $140 per
application for enrollment or renewal of enrollment. That amounts to a
$73 increase per application for enrollment or renewal of enrollment.
The enrollment user fee is a one-time cost, and renewal of enrollment
user fees are due once every three years, so the increase amounts to an
additional $24.33 per year.
B. OMB Circular A-25 Requirements
Two of the commenters stated that the IRS did not fully comply with
OMB Circular A-25. Two of the commenters questioned whether the service
related to the user fees in these regulations confers a special benefit
on enrolled agents and enrolled retirement plan agents. One of the
commenters indicated that the service the IRS provides under these
regulations benefits the general public rather than a specific
beneficiary (that is, enrolled agents and enrolled retirement plan
agents). Finally, two of the commenters stated that OMB Circular A-25
allows for an exception to the user fee requirement.
The Treasury Department and the IRS disagree with the comments
regarding OMB Circular A-25. Section 6a(1) of OMB Circular A-25 states
that when a service offered by a Federal agency provides special
benefits to identifiable recipients beyond those accruing to the
general public, the agency should establish a user fee to recover the
full cost of providing the service. An agency that seeks to impose a
user fee for government-provided services must calculate the full cost
of providing those services. Under OMB Circular A-25, a user fee should
be set at an amount that recovers the full cost of providing a service,
unless the OMB grants an exception. The full cost of providing a
service includes both the direct and indirect costs of providing the
service.
The IRS provides enrollment and renewal of enrollment services to
specific, identifiable recipients: enrolled agents and enrolled
retirement plan agents. An individual who has been granted enrollment
as an enrolled agent or an enrolled retirement plan agent may practice
before the IRS, including representing taxpayers. The IRS confers
benefits on individuals who are enrolled agents or enrolled retirement
plan agents beyond those that accrue to the general public by allowing
them to practice before the IRS. Because the ability to practice before
the IRS is a special benefit that does not accrue to the general
public, the IRS charges a user fee to recover the full cost associated
with administering the enrollment and renewal of enrollment program.
An agency is required to 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
conditions exist 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 by OMB
Circular A-25. The cost of collecting the user fees in these
regulations does not represent an unduly large part of the fee. In
addition, the Treasury Department and the IRS have not identified any
conditions that exist that would justify an exception to the full-cost
requirement. Therefore, it is appropriate for the IRS to recover the
full cost it incurs to provide enrollment and renewal of enrollment
services to individuals seeking to practice before the IRS as enrolled
agents or enrolled retirement plan agents.
C. Justification for Increasing the User Fees
One of the commenters expressed concern with the amount by which
the user fees have increased since 2019. Specifically, user fees were
increased from $30 to $67 in 2019, and the notice of proposed
rulemaking for these final regulations proposed to increase the user
fees from $67 to $140. The commenter questioned how the RPO's
reallocation of labor costs could account for the increases.
The amount of the user fee increases can be explained, in part, by
certain reallocations of labor costs and how other user fees have
affected the user fees relating to the enrollment and renewal of
enrollment program for enrolled agents and enrolled retirement plan
agents. On September 30, 2010, the Treasury Department and the IRS
published two final regulations in the Federal Register: (1) final
regulations (TD 9501, 75 FR 60309) that required tax return preparers
who prepare for compensation all or substantially all of a tax return
or claim for refund to obtain a PTIN and (2) final regulations (TD
9503, 75 FR 60316) that required a user fee to apply for or renew a
PTIN. Individuals applying for, or renewing, a PTIN were to be subject
to Federal tax-compliance and suitability checks and were required to
pay a $50 user fee (plus an additional amount payable directly to a
third-party vendor) to obtain or renew a PTIN. All enrolled agents and
certain enrolled retirement plan agents were required to obtain a PTIN
as a condition of enrollment and renewal of enrollment. TD 9527, 76 FR
32286; Notice 2011-91, 2011-47 I.R.B. 792. On April 19, 2011, the
Treasury Department and the IRS published in the Federal Register (76
FR 21805) a final regulation (TD 9523) that reduced the amount of the
user fees for the initial enrollment and renewal of enrollment for
enrolled agents and enrolled retirement plan agents from $125 to $30.
The user fee to enroll or renew enrollment was reduced because certain
procedures, including Federal-tax compliance and suitability checks,
which were previously performed as part of the enrolled agent and
enrolled retirement plan agent enrollment application process, were to
be performed as part of the required process to obtain a PTIN.
As required by the IOAA and OMB Circular A-25, the RPO conducted a
biennial review of the enrollment and renewal of enrollment user fees
associated with enrolled agents and enrolled retirement plan agents in
2017. During its review the RPO took into account the increase in
labor, benefits, and overhead costs incurred in connection with
providing services to individuals who enroll or renew enrollment as
enrolled agents and enrolled retirement plan agents since the user fee
was changed in 2011. In addition, the RPO determined that costs
associated with Federal tax-compliance checks and suitability checks on
applicants for enrollment and renewal should be recovered as part of
the user fee for administering the enrollment and
[[Page 58970]]
renewal of enrollment programs (and not the PTIN user fee). The 2017
biennial review also took into account new costs associated with
administering the program for enrolled agents and enrolled retirement
plan agents, including the costs of operating a dedicated toll-free
helpline in the RPO for enrollment and renewal of enrollment matters.
The RPO determined that the full cost of administering the program for
enrolled agents and enrolled retirement plan agents had increased from
$30 to $67 per application for enrollment or renewal of enrollment. On
May 13, 2019, the Treasury Department and the IRS published in the
Federal Register (84 FR 20801-01) a final regulation (TD 9858) that
established the current $67 user fee per enrollment or renewal of
enrollment. The user fee complied with the directive in OMB Circular A-
25 to recover the full cost of providing a service that confers special
benefits on identifiable recipients beyond those accruing to the
general public.
The user fees for enrollment and renewal of enrollment were $125
prior to the RPO's reallocation of certain labor costs related to the
PTIN user fee in 2011. The proposed user fee of $140 recovers many of
the same costs associated with the RPO's administration of the
enrollment and renewal of enrollment program that were recovered in the
enrollment and renewal of enrollment user fees prior to the
reallocation of certain labor costs to the PTIN user fee, as well as
additional staffing and services the RPO currently provides associated
with enrollment and renewal of enrollment. Even though the RPO has
increased its staff to provide a higher quality of service, and now
provides additional services, the user fee for enrollment and renewal
of enrollment is only $15 more than the enrollment and renewal of
enrollment fees in 2011.
One of the commenters expressed concern about the number of full-
time equivalent (FTE) employees assigned to the enrollment and renewal
of enrollment program, FTE activities, and the ratio of managers to
staff employees. The commenter stated that there were 17 FTEs assigned
to the enrollment and renewal of enrollment program, including three
managers and 14 staff employees. The commenter questioned whether that
number of managers and FTEs was necessary to administer the enrollment
and renewal of enrollment program.
The employment and management figures cited by the commenter are
not accurate. There are 14 employees assigned entirely to the
enrollment and renewal of enrollment program, including two managers
that oversee the 12 other employees. One of the managers is a director
who oversees five FTEs, but only two of those FTEs are assigned fully
to the enrollment and renewal of enrollment program (and whose salary,
benefits, and associated overhead are charged to the enrollment and
renewal of enrollment program). Because the director oversees three
FTEs who are not fully assigned to the enrollment and renewal of
enrollment program, not all of the director's salary is charged to the
enrollment and renewal of enrollment program. The other manager is a
frontline manager who oversees 10 FTEs, all of whom are dedicated
entirely to the enrollment and renewal of enrollment program.
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. There are two
cost centers related to the enrollment and renewal of enrollment
program: the Policy and Management Cost Center and the Enrollment Cost
Center. The Policy and Management Cost Center includes three FTEs: one
director, one senior analyst, and one administrative assistant. The
director oversees the entire enrollment and renewal of enrollment
program. The senior analyst manages inventory, handles system
administrator duties for the toll-free helpline, and is responsible for
reporting requirements for the enrollment and renewal of enrollment
program. The administrative assistant provides administrative support
to the director and staff, processes mail (including applications,
checks, and general correspondence), uploads mail to be distributed to
legal instrument examiners, and other administrative support duties
(including managing the director's calendar and filing personnel
documents).
The Enrollment Cost Center includes one manager, one clerk, and
nine legal instrument examiners. The manager is responsible for work
assignments, work reviews, employee evaluations, leave approvals, and
other managerial tasks. The clerk processes mail, prints and mails
enrollment and renewal of enrollment certificates and cards, updates
enrolled agent and enrolled retirement plan agent account information,
makes electronic copies of paper documents, and provides clerical
assistance with issuing notices to enrolled agents and enrolled
retirement plan agents. The nine legal instrument examiners process
enrollment and renewal of enrollment forms, make referrals to the RPO's
suitability department for Federal tax-compliance checks and criminal
background checks (if necessary), document findings and eligibility
status in the RPO's case-tracking software, answer calls on the toll-
free helpline, and respond to emails from enrolled agents and enrolled
retirement plan agents. In addition, to improve the level of service
for processing, the toll-free telephone operations staffing has
increased, quality review programs have been implemented, and
correspondence backlogs have been eliminated.
The RPO has determined that these managers and other employees are
necessary to effectively administer the enrollment and renewal of
enrollment program and provide high-quality service to individuals
seeking to enroll or renew enrollment.
The same commenter also questioned a reallocation of costs that
partially accounted for the proposed increased fee for enrollment or
renewal of enrollment. This reallocation refers to a portion of
oversight and support costs that had previously been recovered through
other funding sources. During the biennial review, the RPO determined
that these costs were associated with the enrollment and renewal of
enrollment program and thus were appropriately recovered through the
enrollment and renewal of enrollment user fees.
D. Impact of User Fees on Enrollment and Renewal of Enrollment of
Enrolled Agents and Enrolled Retirement Plan Agents
Four of the commenters opined that the Treasury Department and the
IRS should take into account that enrolled agents help improve the
Federal tax system. For example, enrolled agents are required to take
continuing education courses, which enable them to accurately prepare
tax returns and efficiently resolve taxpayer disputes with the IRS. The
four commenters expressed concern that the proposed user fee increases
may discourage individuals from enrolling as enrolled agents or
renewing their enrollment.
The Treasury Department and the IRS recognize the valuable service
enrolled agents and enrolled retirement plan agents provide to
taxpayers as well as the contributions they make to improving the
Federal tax system. As discussed in Section A of this preamble, despite
the service enrolled agents and enrolled retirement plan agents provide
to taxpayers, OMB Circular A-25 states that when a service offered by a
Federal agency provides special benefits to
[[Page 58971]]
identifiable recipients beyond those accruing to the general public,
the agency should establish a user fee to recover the full cost of
providing the service (unless the agency requests, and the OMB grants,
an exception to the full-cost requirement). As discussed in Section B
of this preamble, the IRS confers benefits on individuals who are
enrolled agents and enrolled retirement plan agents beyond those that
accrue to the general public by allowing them to practice before the
IRS. The Treasury Department and the IRS comply with OMB Circular A-25
by charging user fees to recover the full cost of overseeing the
enrollment and renewal of enrollment program. The Treasury Department
and the IRS have not requested an exception from the OMB because there
is no data that indicates that the user fee for enrollment or renewal
of enrollment is cost prohibitive or that any other condition exists
that justifies an exception.
E. Regulatory Flexibility Act (RFA) Compliance
One commenter stated that the Treasury Department and the IRS
should have conducted an initial regulatory flexibility analysis
pursuant to the RFA, based on the assumption that these regulations
will have a significant economic impact on a substantial number of
small entities. The commenter explained that it surveyed the enrolled
agent community and found that 53 percent of enrolled agents are sole
practitioners and 46 percent work for a firm. In the commenter's view,
sole proprietorships should be considered small entities and the firms
that employ enrolled agents (which sometimes reimburse enrolled agents
for their user fees) are generally small businesses. Therefore, the
commenter concluded that the user fees in these regulations would have
a significant economic impact on a substantial number of small
entities.
The Treasury Department and the IRS disagree that these regulations
will have a significant economic impact on a substantial number of
small entities. As discussed in the notice of proposed rulemaking, only
individuals, not businesses, can be enrolled agents or enrolled
retirement plan agents. Accordingly, the user fee primarily affects
individuals who are enrolled agents, apply to become enrolled agents,
or are enrolled retirement plan agents.
Since individuals are not ``small entities'' for purpose of the
RFA, any economic impact of the user fees on small entities generally
will occur only when an enrolled agent or enrolled retirement plan
agent owns a small business or when a small business employs enrolled
agents or enrolled retirement plan agents and reimburses them for their
user fees.
Even if a substantial number of small businesses are affected by
reimbursing enrolled agents or enrolled retirement plan agents for
their user fees, a regulatory flexibility analysis would not be
required because the economic impact on small entities is not
significant. The economic impact on any small entities affected would
be limited to paying, triennially, the $73 difference in cost between
the $140 user fee and the previous $67 user fee (for each enrolled
agent or enrolled retirement plan agent who a small entity employs and
reimburses).
The RFA does not define the term ``significant economic impact;''
however, the SBA has provided guidance for government agencies on how
to comply with the RFA, including determining whether a regulation will
have a significant economic impact. The SBA's guidance is available at
<a href="https://cdn.advocacy.sba.gov/wp-content/uploads/2019/06/21110349/How-to-Comply-with-the-RFA.pdf">https://cdn.advocacy.sba.gov/wp-content/uploads/2019/06/21110349/How-to-Comply-with-the-RFA.pdf</a>. The SBA's guidance explains that one
measure for determining the economic impact is the percentage of
revenue or percentage of gross revenues affected. For example, if the
cost of implementing a particular rule represents three percent of the
profits in a particular sector of the economy and the profit margin in
that industry is two percent of gross revenues (an economic structure
that occurs in the food marketing industry, where profits are often
less than two percent), the implementation of the proposal would drive
many businesses out of business (all except the ones that beat a three
percent profit margin). According to the SBA's guidance, the regulation
in this example would have a significant economic impact.
The SBA's guidance further explains that the economic impact does
not have to completely erase profit margins to be significant. For
example, the implementation of a rule might reduce the ability of the
firm to make future capital investment, thereby severely harming its
competitive ability, particularly against larger firms. This scenario
may occur in the telecommunications industry, where a regulatory regime
that harms the ability of small companies to invest in needed capital
will not put them out of business immediately, but over time may make
it impossible for them to compete against companies with significantly
larger capitalizations. The impact of that rule would then be
significant for smaller telecommunications companies.
Finally, the SBA's guidance explains that other measures may be
used. For example, the impact could be significant if the cost of the
proposed regulation (a) eliminates more than 10 percent of the
businesses' profits; (b) exceeds one percent of the gross revenues of
the entities in a particular sector; or (c) exceeds five percent of the
labor costs of the entities in the sector.
While data relevant to the SBA's guidance is limited, the Treasury
Department and the IRS have carefully considered public information
related to the economic impact of the proposed user fees. For example,
Surgent, an organization that provides preparation courses for the EA
SEE, states on its website at <a href="https://www.surgent.com">https://www.surgent.com</a> that the average
salary for an enrolled agent as of December 2021 is $59,020. The
triennial user fee for enrolled agents and enrolled retirement plan
agents is $140, or approximately $47 per year. Thus, the annualized
cost of enrollment as an EA is approximately 0.0008 percent of the
average yearly salary of an enrolled agent. The triennial user fee has
increased from $67 to $140 per application for enrollment or renewal of
enrollment. That amounts to a $73 increase per application for
enrollment or renewal of enrollment. The increase amounts to $24.33 per
year, or 0.0004 percent of the average yearly salary of an enrolled
agent.
Based on the foregoing considerations, the Treasury Department and
the IRS conclude that 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.
After consideration of the comments, the proposed regulations are
adopted without change.
Special Analyses
I. Regulatory Planning and Review
These regulations are not significant and are 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
OMB regarding review of tax regulations.
II. Regulatory Flexibility Act
Pursuant to the RFA (5 U.S.C. chapter 6), it is hereby certified
that these regulations will not have a significant economic impact on a
substantial number of small entities. As discussed in Section E of this
preamble, the Treasury Department and the IRS have determined that the
rule is not expected to have a significant economic impact
[[Page 58972]]
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, the
notice of proposed rulemaking was submitted to the Chief Counsel of the
Office of Advocacy of the SBA for comment on its impact on small
business. The Chief Counsel for the Office of Advocacy of the SBA did
not provide any written comments; however, they reached out to the
Treasury Department and the IRS regarding comments they received from
the NAEA.
III. Unfunded Mandates Reform Act
Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA)
requires that agencies assess anticipated costs and benefits and take
certain other actions before issuing a final rule that includes any
Federal mandate that may result in expenditures in any one year by a
state, local, or tribal government, in the aggregate, or by the private
sector, of $100 million in 1995 dollars, updated annually for
inflation. This rule does not include any Federal mandate that may
result in expenditures by state, local, or tribal governments, or by
the private sector in excess of that threshold.
IV. Executive Order 13132: Federalism
Executive Order 13132 (Federalism) prohibits an agency from
publishing any rule that has federalism implications if the rule either
imposes substantial, direct compliance costs on state and local
governments, and is not required by statute, or preempts state law,
unless the agency meets the consultation and funding requirements of
section 6 of the Executive order. These final regulations do not have
federalism implications and do not impose substantial direct compliance
costs on state and local governments or preempt state law within the
meaning of the Executive order.
Drafting Information
The principal author of these regulations is Mark Shurtliff, 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.
Adoption of Amendments to the Regulations
Accordingly, the Treasury Department and the IRS amend 26 CFR part
300 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.
0
Par. 2. Section 300.5 is amended by revising paragraphs (b) and (d) to
read as follows:
Sec. 300.5 Enrollment of enrolled agent fee.
* * * * *
(b) Fee. The fee for initially enrolling as an enrolled agent with
the IRS is $140.
* * * * *
(d) Applicability date. This section is applicable beginning
October 31, 2022.
0
Par. 3. Section 300.6 is amended by revising paragraphs (b) and (d) to
read as follows:
Sec. 300.6 Renewal of enrollment of enrolled agent fee.
* * * * *
(b) Fee. The fee for renewal of enrollment as an enrolled agent
with the IRS is $140.
* * * * *
(d) Applicability date. This section is applicable beginning
October 31, 2022.
0
Par. 4. Section 300.9 is amended by revising paragraphs (b) and (d) to
read as follows:
Sec. 300.9 Renewal of enrollment of enrolled retirement plan agent
fee.
* * * * *
(b) Fee. The fee for renewal of enrollment as an enrolled
retirement plan agent with the IRS is $140.
* * * * *
(d) Applicability date. This section is applicable beginning
October 31, 2022.
Paul J. Mamo,
Assistant Deputy Commissioner for Services and Enforcement.
Approved: September 20, 2022.
Lily L. Batchelder,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2022-21087 Filed 9-27-22; 8:45 am]
BILLING CODE 4830-01-P
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