User Fees Relating to Enrollment and Preparer Tax Identification Numbers
other · IRS · Rule · Published 2010-09-30 · Effective 2010-09-30 · 75 FR 60316
Document
Document number
2010-24652
Federal Register citation
75 FR 60316
CFR reference
26 CFR 300
Type
Rule
Action
Final rule.
Category
other
Sub-agency
IRS
Publication date
2010-09-30
Effective date
2010-09-30
Treasury docket
TD 9503
Abstract
This document contains amendments to the regulations relating to the imposition of certain user fees on certain tax practitioners. The final regulations establish a new user fee for individuals who apply for or renew a preparer tax identification number (PTIN). The final regulations affect individuals who apply for or renew a PTIN.