§ 300.0 User fees; in general.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
In general.(a) The regulations in this part 300 are designated the User Fee Regulations and provide rules relating to user fees under 31 U.S.C. 9701.
Applicability.(b) User fees are imposed on the following services:
(1) Entering into an installment agreement.
(2) Restructuring or reinstating an installment agreement.
(3) Processing an offer to compromise.
(4) Taking the special enrollment examination to become an enrolled agent.
(5) Enrolling an enrolled agent.
(6) Renewing the enrollment of an enrolled agent.
(7) Enrolling an enrolled actuary.
(8) Renewing the enrollment of an enrolled actuary.
(9) Renewing the enrollment of an enrolled retirement plan agent.
(10) Taking the registered tax return preparer competency examination.
(11) Applying for a preparer tax identification number.
(12) Requesting an estate tax closing letter.
[T.D. 8589, 60 FR 8299, Feb. 14, 1995, as amended by T.D. 9086, 68 FR 48787, Aug. 15, 2003; T.D. 9288, 71 FR 58742, Oct. 5, 2006; T.D. 9306, 71 FR 78075, Dec. 28, 2006; T.D. 9370, 72 FR 72607, Dec. 21, 2007; T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9523, 76 FR 21806, Apr. 19, 2011; T.D. 9559, 76 FR 72623, Nov. 25, 2011; T.D. 9858, 84 FR 20804, May 13, 2019; T.D. 9957, 86 FR 53542, Sept. 28, 2021; T.D. 9962, 87 FR 11297, Mar. 1, 2022]
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.