Preparer Tax Identification Number (PTIN) User Fee Update
other · IRS · Rule · Published 2015-10-30 · Effective 2015-10-30 · 80 FR 66792
Document
Document number
2015-27789
Federal Register citation
80 FR 66792
CFR reference
26 CFR 300
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2015-10-30
Effective date
2015-10-30
Treasury docket
T.D. 9742
Abstract
This document contains temporary regulations relating to the imposition of certain user fees on tax return preparers. The temporary regulations reduce the user fee to apply for or renew a preparer tax identification number (PTIN) and affect individuals who apply for or renew a PTIN. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The text of the temporary regulations also serves as the text of the proposed regulations (REG- 121496-15) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.