26 CFR Part 300
13 sections.
- § 300.0User fees; in general
- § 300.1Installment agreement fee
- § 300.2Restructuring or reinstatement of installment agreement fee
- § 300.3Offer to compromise fee
- § 300.4Enrolled agent special enrollment examination fee
- § 300.5Enrollment of enrolled agent fee
- § 300.6Renewal of enrollment of enrolled agent fee
- § 300.7Enrollment of enrolled actuary fee
- § 300.8Renewal of enrollment of enrolled actuary fee
- § 300.9Renewal of enrollment of enrolled retirement plan agent fee
- § 300.10Registered tax return preparer competency examination fee
- § 300.11Fee for obtaining a preparer tax identification number
- § 300.12Fee for estate tax closing letter
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.