Proposed Rule2026-05896
Preparer Tax Identification Number (PTIN) User Fee Update; Hearing
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
March 26, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document provides a notice of public hearing on the notice of proposed rulemaking (REG-108673-25) published in the Federal Register on Tuesday, September 30, 2025. The notice of proposed rulemaking by cross-reference to the interim final regulations published in the Federal Register on Tuesday, September 30, 2025, proposed to amend the current regulations to reduce from $11 to $10 the amount of the user fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN) plus an amount payable directly to the third party contractor.
Full Text
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<title>Federal Register, Volume 91 Issue 58 (Thursday, March 26, 2026)</title>
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[Federal Register Volume 91, Number 58 (Thursday, March 26, 2026)]
[Proposed Rules]
[Pages 14657-14658]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-05896]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[REG-108673-25]
RIN 1545-BR56
Preparer Tax Identification Number (PTIN) User Fee Update;
Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking; notice of hearing.
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SUMMARY: This document provides a notice of public hearing on the
notice of proposed rulemaking (REG-108673-25) published in the Federal
Register on Tuesday, September 30, 2025. The notice of proposed
rulemaking by cross-reference to the interim final regulations
published in the Federal Register on Tuesday, September 30, 2025,
proposed to amend the current regulations to reduce from $11 to $10 the
amount of the user fee imposed on tax return preparers to apply for or
renew a preparer tax identification number (PTIN) plus an amount
payable directly to the third party contractor.
DATES: The hearing is scheduled to be held on April 24, 2026, at 10:00
a.m. ET. The IRS must receive speakers' outlines of the topics to be
discussed by April 2, 2026. If no outlines are received by April 2,
2026, the hearing will be cancelled.
ADDRESSES: The hearing is being held in the Auditorium, at the Internal
Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC.
Due to security procedures, visitors must enter at the Constitution
Avenue entrance. In addition, all visitors must present a valid photo
identification to enter the building. Because of access restrictions,
visitors will not be admitted beyond the immediate entrance area more
than 30 minutes before the hearing starts. Participants may
alternatively testify or attend the hearing by telephone.
Send an outline of topic submission electronically via the Federal
eRulemaking Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS and REG-108673-
25). Send paper
[[Page 14658]]
submissions to CC:PA:01:PR, (REG-108673-25), Room 5503, Internal
Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC
20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Jamie Song, (202) 317-6845 (not a toll-free number); concerning
submissions of requests to testify, attend, or to be placed on the
building access list to attend the public hearing, the Publications and
Regulations Section at (202) 317-6901 (not toll-free number) or by
email at <a href="/cdn-cgi/l/email-protection#c5b5b0a7a9aca6ada0a4b7acaba2b685acb7b6eba2aab3"><span class="__cf_email__" data-cfemail="98e8edfaf4f1fbf0fdf9eaf1f6ffebd8f1eaebb6fff7ee">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION: The subject of the hearing is the notice of
proposed rulemaking (REG-108673-25) published in the Federal Register
on Tuesday, September 30, 2025 (90 FR 46777).
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Individuals
who wish to testify at the hearing must submit an outline of the topics
to be discussed and the time to be devoted to each topic by April 2,
2026. A period of 10 minutes will be allotted to each testimony.
An agenda showing the scheduling of the speakers will be prepared
after the deadline for receiving outlines has passed. Copies of the
agenda will be available at the hearing and via <a href="http://www.regulations.gov">www.regulations.gov</a>
under the title of Supporting & Related Material. If no outline of the
topics to be discussed is received by April 2, 2026, the hearing will
be cancelled and a notice of cancellation of the public hearing will be
published in the Federal Register.
Individuals who want to testify in person must send an email to
<a href="/cdn-cgi/l/email-protection#077772656b6e646f6266756e696074476e757429606871"><span class="__cf_email__" data-cfemail="116164737d787279747063787f7662517863623f767e67">[email protected]</span></a> to have their name added to the building access
list. The subject line of the email must contain the regulation number
(REG-108673-25) and the language ``TESTIFY In Person.'' For example,
the subject line may say: Request to TESTIFY In Person at Hearing for
REG-108673-25.
Individuals who want to testify by telephone must send an email to
<a href="/cdn-cgi/l/email-protection#04747166686d676c6165766d6a6377446d76772a636b72"><span class="__cf_email__" data-cfemail="433336212f2a202b2622312a2d2430032a31306d242c35">[email protected]</span></a> to receive the telephone number and access code
for the hearing. The subject line of the email must contain the
regulation number (REG-108673-25) and the language ``TESTIFY
Telephonically.'' For example, the subject line may say: Request to
TESTIFY Telephonically at Hearing for REG-108673-25.
Individuals who want to attend the public hearing in person without
testifying must also send an email to <a href="/cdn-cgi/l/email-protection#601015020c090308050112090e0713200912134e070f16"><span class="__cf_email__" data-cfemail="8ffffaede3e6ece7eaeefde6e1e8fccfe6fdfca1e8e0f9">[email protected]</span></a> to have
their name added to the building access list. The subject line of the
email must contain the regulation number (REG-108673-25) and the
language ``ATTEND In Person.'' For example, the subject line may say:
Request to ATTEND Hearing In Person for REG-108673-25. Requests to
attend the public hearing must be received by 5:00 p.m. ET by April 22,
2026.
Individuals who want to attend the public hearing by telephone
without testifying must also send an email to <a href="/cdn-cgi/l/email-protection#ec9c998e80858f84898d9e85828b9fac859e9fc28b839a"><span class="__cf_email__" data-cfemail="1a6a6f78767379727f7b6873747d695a736869347d756c">[email protected]</span></a> to
receive the telephone number and access code for the hearing. The
subject line of the email must contain the regulation number (REG-
108673-25) and the language ``ATTEND Hearing Telephonically.'' For
example, the subject line may say: Request to ATTEND Hearing
Telephonically for REG-108673-25. Requests to attend the hearing must
be received by 5:00 p.m. ET by April 22, 2026.
Hearings will be made accessible to people with disabilities. To
request special assistance during a hearing please contact the
Publications and Regulations Section by sending an email to
<a href="/cdn-cgi/l/email-protection#7e0e0b1c12171d161b1f0c1710190d3e170c0d50191108"><span class="__cf_email__" data-cfemail="acdcd9cec0c5cfc4c9cddec5c2cbdfecc5dedf82cbc3da">[email protected]</span></a> (preferred) or by telephone at (202) 317-6901
(not a toll-free number) by April 16, 2026.
Any additional questions regarding speaking at or attending the
hearing may also be emailed to <a href="/cdn-cgi/l/email-protection#d2a2a7b0bebbb1bab7b3a0bbbcb5a192bba0a1fcb5bda4"><span class="__cf_email__" data-cfemail="c2b2b7a0aeaba1aaa7a3b0abaca5b182abb0b1eca5adb4">[email protected]</span></a>.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2026-05896 Filed 3-25-26; 8:45 am]
BILLING CODE 4831-GV-P
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