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Treasury Regulations · 26 CFR

§ 300.0. User fees; in general.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 300.0

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
February 14, 1995 by T.D. 8589
Last amended
March 1, 2022 by T.D. 9962
Length
194 words · about 1 min to read
(a) In general. 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.
(b) Applicability. 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]

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9962 (87 FR 11297)
  2. Amended by T.D. 9957 (86 FR 53542)
  3. Amended by T.D. 9858 (84 FR 20804)
  4. Amended by T.D. 9559 (76 FR 72623)
  5. Amended by T.D. 9523 (76 FR 21806)
  6. Amended by T.D. 9503 (75 FR 60320)
  7. Amended by T.D. 9370 (72 FR 72607)
  8. Amended by T.D. 9306 (71 FR 78075)
  9. Amended by T.D. 9288 (71 FR 58742)
  10. Amended by T.D. 9086 (68 FR 48787)
  11. Issued by T.D. 8589 (60 FR 8299)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 300 User fees

Nearby sections