User Fee To Take the Registered Tax Return Preparer Competency Examination
other · IRS · Rule · Published 2011-11-25 · Effective 2011-11-25 · 76 FR 72619
Document
Document number
2011-30388
Federal Register citation
76 FR 72619
CFR reference
26 CFR 300
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2011-11-25
Effective date
2011-11-25
Treasury docket
TD 9559
Abstract
This document contains amendments to the user fee regulations. The final regulations redesignate rules pertaining to fees for obtaining a preparer tax identification number. These final regulations also establish a user fee for individuals to take the registered tax return preparer competency examination. The final regulations affect individuals who take the registered tax return preparer competency examination. The charging of user fees is authorized by the Independent Offices Appropriations Act of 1952.