# User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
> **IRS** · Final regulations. · Published 2011-04-19 · Effective 2011-04-19 · 76 FR 21805
## Document
- **Document number:** 2011-9469
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 21805
- **CFR reference:** 26 CFR 300
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/04/19/2011-9469/user-fees-relating-to-enrolled-agents-and-enrolled-retirement-plan-agents)
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