# User Fees for Processing Installment Agreements and Offers in Compromise
> **IRS** · Final regulations. · Published 2013-12-02 · Effective 2013-12-02 · 78 FR 72016
## Document
- **Document number:** 2013-28863
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 72016
- **CFR reference:** 26 CFR 300
- **Publication date:** 2013-12-02
- **Effective date:** 2013-12-02
- **Treasury docket:** TD 9647
## Abstract

This document contains final regulations that provide user fees charged for processing installment agreements and offers in compromise. The final regulations affect taxpayers who wish to pay their federal tax liabilities through installment agreements and offers in compromise.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/12/02/2013-28863/user-fees-for-processing-installment-agreements-and-offers-in-compromise)
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