User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
other · IRS · Rule · Published 2011-04-19 · Effective 2011-04-19 · 76 FR 21805
Document
Document number
2011-9469
Federal Register citation
76 FR 21805
CFR reference
26 CFR 300
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2011-04-19
Effective date
2011-04-19
Treasury docket
TD 9523
Abstract
This document contains amendments to the regulations relating to the imposition of user fees for enrolled agents and enrolled retirement plan agents. The final regulations lower the initial enrollment and renewal of enrollment user fees for enrolled agents and enrolled retirement plan agents and separate the enrolled retirement plan agent user fees from the enrolled agent user fees. The final regulations affect individuals who are, or apply to become, enrolled agents or enrolled retirement plan agents.