User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
other · IRS · Rule · Published 2022-09-29 · Effective 2022-10-31 · 87 FR 58968
Document
Document number
2022-21087
Federal Register citation
87 FR 58968
CFR reference
26 CFR 300
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2022-09-29
Effective date
2022-10-31
Treasury docket
TD 9966
Abstract
These final regulations amend existing regulations relating to user fees for enrolled agents and enrolled retirement plan agents. The final regulations increase the renewal user fee for enrolled retirement plan agents from $67 to $140. In addition, the final regulations increase both the enrollment and renewal of enrollment user fees for enrolled agents from $67 to $140. These regulations affect individuals who are or apply to become enrolled agents and individuals who are enrolled retirement plan agents. The Independent Offices Appropriation Act of 1952 authorizes charging user fees.