# User Fee To Take the Registered Tax Return Preparer Competency Examination
> **IRS** · Final regulations. · Published 2011-11-25 · Effective 2011-11-25 · 76 FR 72619
## Document
- **Document number:** 2011-30388
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 72619
- **CFR reference:** 26 CFR 300
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/11/25/2011-30388/user-fee-to-take-the-registered-tax-return-preparer-competency-examination)
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