User Fees Relating to Enrollment and Preparer Tax Identification Numbers, 60316-60321 [2010-24652]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 75, Number 189 (Thursday, September 30, 2010)]
[Rules and Regulations]
[Pages 60316-60321]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-24652]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 300

[TD 9503]
RIN 1545-BI71


User Fees Relating to Enrollment and Preparer Tax Identification 
Numbers

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final rule.

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SUMMARY: This document contains amendments to the regulations relating 
to the imposition of certain user fees on certain tax practitioners. 
The final regulations establish a new user fee for individuals who 
apply for or renew a preparer tax identification number (PTIN). The 
final regulations affect individuals who apply for or renew a PTIN.

DATES: Effective Date: These regulations are effective on September 30, 
2010.
    Applicability Date: For dates of applicability see Sec. Sec.  
300.1(d), 300.2(d), 300.3(d), 300.4(d), 300.5(d), 300.6(d), 300.7(d), 
300.8(d), and 300.9(d).

FOR FURTHER INFORMATION CONTACT: Concerning the final regulations, 
Emily M. Lesniak at (202) 622-4570; concerning cost methodology Eva J. 
Williams at (202) 435-5514 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    This document contains final regulations relating to the imposition 
of a user fee to apply for or renew a PTIN and the reorganization of 
the effective date provisions under Sec. Sec.  300.0 through 300.8. 
Section 300.9 establishes a $50 user fee to apply for or renew a PTIN. 
The Independent Offices Appropriations Act of 1952 (IOAA), which is 
codified at 31 U.S.C. 9701, authorizes agencies to prescribe 
regulations establishing user fees for services provided by the agency. 
Regulations prescribing user fees are subject to the policies of the 
President, which are currently set forth in the Office of Management 
and Budget Circular A-25 (the OMB Circular), 58 FR 38142 (July 15, 
1993). The OMB Circular requires agencies seeking to impose user fees 
for providing special benefits to identifiable recipients to calculate 
the full cost of providing those benefits.
    On September 30, 2010, the Treasury Department and the IRS 
published in the Federal Register final regulations under section 6109 
(TD 9501) that

[[Page 60317]]

require tax return preparers who prepare all or substantially all of a 
tax return or claim for refund to use a PTIN as their identifying 
number. These regulations also provide that to be eligible to receive a 
PTIN, a tax return preparer must be an attorney, certified public 
accountant, enrolled agent, or registered tax return preparer.
    On July 23, 2010, the Treasury Department and the IRS published in 
the Federal Register (75 FR 43110) a notice of proposed rulemaking 
(REG-139343-08) proposing amendments to part 300 of title 26 of the 
Code of Federal Regulations. New Sec.  300.9 of these regulations 
proposed to establish a $50 user fee to apply for or renew a PTIN. 
These regulations do not include any fees charged by the vendor, which 
vendor fee is now calculated to be $14.25. Additionally, these 
regulations proposed to reorganize the effective date provisions of 
Sec. Sec.  300.0 through 300.8. A public hearing regarding the proposed 
regulations was held on August 24, 2010. The IRS also received written 
public comments in response to the proposed regulations.
    After careful consideration of all written public comments and 
statements made during the public hearing, the Treasury Department and 
the IRS have decided to adopt without modification the proposed 
regulations that establish a $50 user fee to apply for or renew a PTIN, 
recovering the full cost to the IRS for administering the PTIN 
application and renewal program. The Treasury Department and the IRS 
also have decided to adopt without modification the proposed 
regulations reorganizing the effective date provisions under Sec. Sec.  
300.0 through 300.8.

Summary of Comments

    Over 10,000 written comments were received in response to the 
notice of proposed rulemaking. The comments were considered and are 
available for public inspection upon request. The comments related to 
the $50 user fee to apply for or renew a PTIN, the related PTIN 
regulations under section 6109, or the proposed amendments to 
regulations governing practice before the IRS under 31 CFR part 10 
(Circular 230). No comments were received regarding the reorganization 
of the effective date provisions. Many of the comments are summarized 
in this preamble.
    To the extent comments received with respect to the user fee 
regulation raise issues pertaining to the PTIN regulations under 
section 6109 or Circular 230, the Treasury Department and the IRS are 
considering and addressing those comments in connection with the 
relevant regulations. Accordingly, the summary of comments below 
addresses only those comments that seek modification or clarification 
of the user fee as set forth in the proposed regulations.

1. Tax Return Preparers Who Already Are Subject to Fees

    The Treasury Department and the IRS received numerous comments 
stating that tax return preparers who are attorneys, certified public 
accountants, or enrolled agents already are required to maintain 
licenses and pay numerous fees associated with obtaining and 
maintaining their licenses. Some commentators also stated that 
regulation of currently unenrolled tax return preparers or imposing a 
user fee to apply for or renew a PTIN for currently unenrolled tax 
return preparers was acceptable, but individuals who are regulated 
currently should not be required to obtain a PTIN or pay a user fee. 
Other similar comments requested that licensed tax consultants in 
Oregon be grandfathered into the new regulatory scheme and that 
individuals who currently have a PTIN be exempt from the requirements 
to apply for and renew a PTIN.
    Having a PTIN is a special benefit that allows specified tax return 
preparers to prepare all or substantially all of a tax return or claim 
for refund for compensation. The OMB Circular encourages user fees for 
government-provided services that confer special benefits on 
identifiable recipients over and above those benefits received by the 
general public. A user fee must be set at an amount that allows the 
agency to recover the full cost of providing the special services 
unless the Office of Management and Budget grants an exception.
    The same special benefit is conferred on all persons who obtain a 
PTIN, and the cost to the government is the same for providing PTINs to 
attorneys, certified public accountants, and enrolled agents as it is 
for providing PTINs to formerly unenrolled tax return preparers. Under 
the OMB Circular, absent special approval, the IRS must recover the 
full costs for providing the special benefits associated with a PTIN. 
The IRS cannot charge a user fee solely to tax return preparers who are 
not otherwise licensed as an attorney, certified public accountant, or 
enrolled agent. Although many comments sought exceptions to the user 
fee, one commentator encouraged the Treasury Department and the IRS to 
maintain a uniform user fee for obtaining a PTIN. Consequently, the 
Treasury Department and the IRS are adopting the proposed regulations 
and requiring all tax return preparers to pay a user fee to apply for 
or renew a PTIN.

2. Calculation of the User Fee

    The Treasury Department and the IRS received a comment that the 
proposed regulations do not comply with the provisions of IOAA because 
a PTIN is not a service or thing of value to a tax return preparer. The 
commentator also stated that the proposed regulations do not comply 
with the general policies for implementing user fees, as provided in 
the OMB Circular, because providing a PTIN to a tax return preparer 
benefits the general public by tracking incompetent and unscrupulous 
tax return preparers and that the IRS already meets a goal of the OMB 
Circular because it is already self-sustaining, as the IRS collects 
more taxes than it costs to run the agency.
    The IOAA authorizes agencies to prescribe regulations that 
establish charges for services provided by the agency. The charges must 
be fair and must be based on the costs to the government, the value of 
the service to the recipient, the public policy or interest served, and 
other relevant facts. The IOAA provides that regulations implementing 
user fees are subject to policies prescribed by the President; these 
policies are currently set forth in the OMB Circular. The OMB Circular 
encourages user fees for government-provided services that confer 
benefits on identifiable recipients over and above those benefits 
received by the general public. Under the OMB Circular, an agency that 
seeks to impose a user fee for government-provided services must 
calculate the full cost of providing those services.
    The user fee was determined to be consistent with the IOAA and the 
OMB Circular. A PTIN both confers a special benefit on an identifiable 
recipient and is a service or thing of value to a tax return preparer. 
A PTIN confers a special benefit because without a PTIN, a tax return 
preparer could not receive compensation for preparing all or 
substantially all of a federal tax return or claim for refund. Because 
only attorneys, certified public accountants, enrolled agents, and 
registered tax return preparers are eligible to obtain a PTIN, only a 
subset of the general public is entitled to a PTIN and the special 
benefit of receiving compensation for the preparation of a return that 
it confers. This analysis is consistent with the current practice of 
charging a user fee on individuals seeking to become enrolled agents. 
Being an enrolled agent confers special benefits; and, therefore,

[[Page 60318]]

the IRS currently charges a user fee on applicants seeking those 
special benefits.
    Further, while it is anticipated that requiring tax return 
preparers to obtain a PTIN will benefit tax administration generally, 
only the tax return preparer who receives the PTIN can take advantage 
of the special benefit associated with having a PTIN. The OMB Circular 
provides that a government agency should recover the full cost of 
providing a special benefit when the general public receives a benefit 
as a necessary consequence of the government providing a special 
benefit to an identifiable recipient.
    The OMB Circular also provides that one of the objectives of 
establishing a user fee is to ``ensure that each service, sale, or use 
of Government goods or resources provided by an agency to specific 
recipients be self-sustaining.'' As described above, the issuance of a 
PTIN provides a special benefit to the specific tax return preparer who 
receives the PTIN. The administration of the PTIN application and 
renewal program requires the use of IRS services, goods, and resources. 
For the PTIN application and renewal program to be self-sustaining, the 
IRS must charge a user fee to recover the costs of providing the 
special benefits associated with PTIN. The fact that the IRS collects 
tax revenue for use by the government as a whole does not affect the 
analysis of whether the PTIN application and renewal program is self-
sustaining. Thus, the Treasury Department and the IRS are complying 
with the provisions of the IOAA and the OMB Circular by implementing a 
user fee to recover the costs associated with the issuance of PTINs.

3. Renewing a PTIN

    Several commentators objected to renewing their PTIN on a yearly 
basis and requested longer renewal periods. At this time the Treasury 
Department and the IRS have determined that an annual renewal of a PTIN 
is the most effective procedure. The user fee to renew a PTIN is, 
however, part of the larger implementation of recommendations in 
Publication 4832, ``Return Preparer Review,'' which was published on 
January 4, 2010, to be effective for the 2011 Federal tax filing season 
(January-April 2011). These recommendations include revisions to 
Circular 230 implementing the registered tax return preparer program 
and revisions to the regulations under section 6109 requiring all tax 
return preparers to obtain and use a PTIN as their identifying number. 
As these programs are implemented, the IRS will continually monitor 
their administration and make appropriate adjustments to increase 
effectiveness. Thus, in the future, the Treasury Department and the IRS 
will review the requirement to annually renew a PTIN and will make 
modifications, as appropriate.

4. The Amount of the User Fee

    Many commentators objected to the amount of the user fee. Some 
stated that the user fee should be smaller or that tax return preparers 
who prepare a limited number of returns should pay a smaller user fee. 
Other commentators characterized the user fee as a tax or a revenue 
raiser.
    As stated earlier in this preamble, under the OMB Circular, the IRS 
must recover the full cost of providing a PTIN. The full cost to the 
government to administer the PTIN application and renewal program was 
calculated to be $50 per application or renewal. The user fee does not 
provide funds beyond the cost to process PTIN applications. Thus, the 
user fee to apply for or renew a PTIN does not provide additional 
revenue to the IRS that can be allocated to other programs. The PTIN 
user fee merely offsets costs the IRS incurs to provide the special 
benefits associated with having a PTIN.
    The cost of processing PTIN applications is not affected by the 
number of tax returns that a tax return preparer prepares during a 
given tax season. For example, the cost to the IRS to process the PTIN 
applications of individuals who prepare over 500 tax returns per year, 
approximately 100 tax returns per year, or under 10 tax returns per 
year is the same. The IRS will perform the same tax compliance and 
suitability checks on these individuals and will provide these 
individuals with the same PTIN support services. The IRS must also 
maintain the same data in its PTIN database regarding these individuals 
and develop the same reconsideration process for these individuals in 
the event their PTIN applications are denied. Because the cost to the 
IRS is not dependent on the quantity of returns that an individual tax 
return preparer prepares, the final regulations adopt the $50 user fee 
for all tax return preparers to apply for or renew a PTIN.

5. Burden Imposed by the User Fee

    Some commentators stated that the $50 user fee will be a burden on 
their businesses or that the cost to apply for or renew a PTIN will be 
passed on to clients. The IRS recognizes that some individuals who 
prepare a small number of tax returns may stop preparing tax returns or 
that the PTIN user fee may be passed on to clients. The IRS, however, 
believes that the implementation of the registered tax return preparer 
program and the requirement to use a PTIN as provided in the section 
6109 regulations will benefit taxpayers and tax administration as a 
whole. The registered tax return preparer program will ensure that tax 
return preparers meet and maintain a minimum level of competency. The 
requirement to use a PTIN will provide the IRS an effective way to 
monitor tax return preparers and enforce the regulation of tax return 
preparers. The Treasury Department and the IRS believe that a user fee 
to apply for or renew a PTIN is necessary to recover the cost that the 
IRS will incur to implement and administer the PTIN application and 
renewal program.
    Other commentators suggested that the user fee to apply for or 
renew a PTIN would cause some tax return preparers to revert to using 
their social security number when preparing tax returns rather than a 
PTIN, which would contravene the identity protection currently provided 
by PTINs. The regulations under section 6109, however, require tax 
return preparers to use a PTIN as their sole identifying number when 
preparing tax returns or claims for refund for compensation. Thus, tax 
return preparers are not allowed to use their social security numbers 
as an identifying number when preparing tax returns or claims for 
refund.

6. Use of a Third Party Vendor

    Several commentators objected to providing identifying information 
to the third party vendor, and numerous commentators objected to paying 
a separate fee to the vendor.
    The third party vendor is statutorily and contractually obligated 
to protect all personally identifiable information. The vendor is 
subject to the confidentiality and disclosure provisions of section 
6103. The vendor also must comply with the provisions of the Federal 
Information Security Management Act; the E-Government Act of 2002; IRS 
Acquisitions Procedures; the Federal Acquisitions Regulations; the 
Taxpayer Browsing Protection Act of 1997; and the Privacy Act of 1974, 
which is codified at 5 U.S.C. 552a, regarding all non-tax information. 
The vendor must comply with numerous policies of the Office of 
Management and Budget, including OMB Circular No. A-130, Security and 
Federal Automated Information Resources Appendix III; OMB Circular 
policy M-06-16, Protection of Sensitive Agency

[[Page 60319]]

Information; OMB Circular Policy M-06-15, Safeguarding Personally 
Identifiable Information; and OMB Circular Policy M-06-19, Reporting 
Incidents Involving Personally Identifiable Information.
    The vendor faces significant consequences for the unauthorized 
inspection or disclosure of confidential tax information. These 
consequences include, among others, that an officer or employee of the 
vendor may be subject to civil damages; civil or criminal sanctions, 
such as sanctions imposed by 18 U.S.C. 641 and 3571; or penalties as 
prescribed in sections 7213, 7213A, and 7431.
    The vendor's fee, currently set at $14.25, covers the costs 
incurred by the vendor to administer the application and renewal 
process. These costs are separate from the costs to the IRS for 
administering the PTIN application and renewal program, which are 
recovered in the $50 user fee. The respective fees pay for different 
aspects of administering the PTIN program, each of which is essential 
to providing PTINs to tax return preparers. Additionally, under the 
vendor's contract with the IRS, the vendor's fee is reviewed and 
approved by the IRS.
    After consideration of all of the public comments and statements 
made during the public hearing, the Treasury Department and the IRS 
have adopted the proposed regulations in full.

Effective/Applicability Date

    The Administrative Procedure Act provides that substantive rules 
generally will not be effective until thirty days after the final 
regulations are published in the Federal Register (5 U.S.C. 553(d)). 
Final regulations may be effective prior to thirty days after 
publication if the publishing agency finds that there is good cause for 
an earlier effective date.
    This regulation is part of the IRS' effort to implement the 
recommendations in the ``Return Preparer Review.'' The review concluded 
that obtaining more complete and accurate information on individual tax 
return preparers and improved IRS oversight of tax return preparers and 
their preparation of tax returns and claims for refund is necessary for 
effective tax administration. The PTIN is the mechanism that allows the 
IRS to obtain more complete and accurate information on tax return 
preparers. Thus, the issuance of a PTIN is a threshold requirement to 
implementing the recommendations in the report.
    This regulation must be effective significantly in advance of the 
beginning of the 2011 filing season to enable the IRS to charge a user 
fee to recover the cost of administering the program under which all 
individuals who prepare all or substantially all of a tax return or 
claim for refund of tax are required to obtain a PTIN for use during 
the 2011 Federal tax filing season. For all tax return preparers to 
receive a PTIN prior to the 2011 filing season, the IRS must begin 
registering preparers as quickly as possible. Thus, the Treasury 
Department and the IRS find that there is good cause for these 
regulations to be effective upon the publication of a Treasury decision 
adopting these rules as final regulations in the Federal Register.

Special Analyses

    It has been determined that these final regulations are a 
significant regulatory action as defined in Executive Order 12866.
    It has been determined that a final regulatory flexibility analysis 
under 5 U.S.C. 604 is required for this final rule. The analysis is set 
forth under the heading, ``Final Regulatory Flexibility Analysis.''
    Pursuant to section 7805(f) of the Code, the notice of proposed 
rulemaking preceding these final regulations was submitted to the Chief 
Counsel for Advocacy of the Small Business Administration for comment 
on its impact on small business. The Chief Counsel for Advocacy did not 
submit comments on the notice of proposed rulemaking.

Final Regulatory Flexibility Analysis

    When an agency either promulgates a final rule that follows a 
required notice of proposed rulemaking or promulgates a final 
interpretative rule involving the internal revenue laws as described in 
5 U.S.C. 603(a), the Regulatory Flexibility Act (5 U.S.C. chapter 6) 
requires the agency to ``prepare a final regulatory flexibility 
analysis.'' A final regulatory flexibility analysis must, pursuant to 5 
U.S.C. 604(a), contain the five elements listed in this final 
regulatory flexibility analysis. For purposes of this final regulatory 
flexibility analysis, a small entity is defined as a small business, 
small nonprofit organization, or small governmental jurisdiction. 5 
U.S.C. 601(3)-(6). The Treasury Department and the IRS conclude that 
the final regulations (together with other contemplated guidance 
provided for in these regulations) will impact a substantial number of 
small entities and the economic impact will be significant.

A Statement of the Need for, and the Objectives of, The Final Rule

    The final regulations are necessary to recover the full cost to the 
IRS associated with administering the PTIN application and renewal 
program and providing the special benefits that are associated with 
obtaining a PTIN.
    The Treasury Department and the IRS are implementing regulatory 
changes that increase the oversight of the tax return preparer 
industry. These regulatory changes are based upon findings and 
recommendations made by the IRS in the ``Return Preparer Review.'' 
Based upon findings in the review, all individuals who prepare all or 
substantially all of a tax return or claim for refund will be required 
to use a PTIN as their identifying number. Except as provided in any 
transitional period, only attorneys, certified public accountants, 
enrolled agents, or registered tax return preparers may apply for a 
PTIN. Thus, only attorneys, certified public accountants, enrolled 
agents, and registered tax return preparers will be eligible to prepare 
all or substantially all of a tax return or claim for refund. By 
limiting the individuals who may prepare all or substantially all of a 
tax return or claim for refund to individuals who have a PTIN, the IRS 
is providing a special benefit to the individuals who obtain a PTIN.
    The objective of the final regulations is to recover the costs to 
the government that are associated with providing this special benefit. 
The costs to the government include the development and maintenance of 
the IRS information technology system that interfaces with the vendor; 
the development and maintenance of internal applications; IRS customer 
service support activities, which include development and maintenance 
of an IRS Web site and call center staffing; and personnel, 
administrative, and management support needed to evaluate and address 
tax compliance issues, investigate and address conduct and suitability 
issues, and otherwise support and enforce the programs that require 
individuals to apply for or renew a PTIN.

Summaries of the Significant Issues Raised in the Public Comments 
Responding to the Initial Regulatory Flexibility Analysis and of the 
Agency's Assessment of the Issues, and a Statement of Any Changes Made 
to the Rule as a Result of the Comments

    A summary of the comments is set forth elsewhere in this preamble, 
along with the Treasury Department's and the

[[Page 60320]]

IRS' assessment of the issues raised in the comments.

A Description and an Estimate of the Number of Small Entities to Which 
the Rule Will Apply or an Explanation of Why an Estimate Is Not 
Available

    The final regulations affect all individuals who want to become a 
registered tax return preparer under the new oversight rules in 
Circular 230. Only individuals, not businesses, can practice before the 
IRS or become a registered tax return preparer. Thus, the economic 
impact of these regulations on any small entity generally will be a 
result of applicants and registered tax return preparers owning a small 
business or a small entity employing applicants or registered tax 
return preparers.
    The final regulations further affect all individual tax return 
preparers who are required to apply for or renew a PTIN. Only 
individuals, not businesses, can apply for or renew a PTIN. Thus, the 
economic impact of these regulations on any small entity generally will 
be a result of an individual tax return preparer who owns a small 
business and who is required to apply for or renew a PTIN, or a small 
business otherwise employing an individual tax return preparer who is 
required to apply for or renew a PTIN, to prepare all or substantially 
all of a tax return or claim for refund.
    The appropriate NAICS codes for the registered tax return preparer 
program and PTINs are those that relate to tax preparation services 
(NAICS code 541213), other accounting services (NAICS code 541219), 
offices of lawyers (NAICS code 541110), and offices of certified public 
accountants (NAICS code 541211). Entities identified as tax preparation 
services and offices of lawyers are considered small under the Small 
Business Administration size standards (13 CFR 121.201) if their annual 
revenue is less than $7 million. Entities identified as other 
accounting services and offices of certified public accountants are 
considered small under the Small Business Administration size standards 
if their annual revenue is less than $8.5 million. The IRS estimates 
that approximately 70 to 80 percent of the individuals subject to these 
proposed regulations are tax return preparers operating as or employed 
by small entities.

A Description of the Projected Reporting, Recordkeeping, and Other 
Compliance Requirements of the Rule, Including an Estimate of the 
Classes of Small Entities Subject to the Requirements and the Type of 
Professional Skills Necessary for Preparation of a Report or Record

    No reporting or recordkeeping requirements are projected to be 
associated with the final regulation.

A Description of the Steps the Agency Has Taken To Minimize the 
Significant Economic Impact on Small Entities Consistent With the 
Stated Objectives of Applicable Statutes, Including a Statement of the 
Factual, Policy, and Legal Reasons for Selecting Any Alternative 
Adopted in the Final Rule and Why Other Significant Alternatives 
Affecting the Impact on Small Entities That the Agency Considered Were 
Rejected

    The Treasury Department and the IRS are not aware of any steps that 
could be taken to minimize the economic impact on small entities that 
would also be consistent with the objectives of these final 
regulations. These regulations do not impose any more requirements on 
small entities than are necessary to effectively administer the 
internal revenue laws. Further, the regulations do not subject small 
entities to any requirements that are not also applicable to larger 
entities covered by the regulations.
    The Treasury Department and the IRS have determined that there are 
no viable alternatives to the final regulations.
    The IOAA authorizes the charging of user fees for agency services, 
subject to policies designated by the President. The OMB Circular 
implements presidential policies regarding user fees and encourages 
user fees when a government agency provides a special benefit to a 
member of the public. As Congress has not appropriated funds to the 
registered tax return preparer program or the PTIN application and 
renewal program, there are no viable alternatives to the imposition of 
user fees.

Drafting Information

    The principal author of these final regulations is Emily M. 
Lesniak, Office of the Associate Chief Counsel (Procedure and 
Administration).

List of Subjects in 26 CFR Part 300

    Reporting and recordkeeping requirements, User fees.

Adoption of Amendments to the Regulations

0
Accordingly, 26 CFR part 300 is amended as follows:

PART 300--USER FEES

0
Paragraph 1. The authority citation for part 300 continues to read in 
part as follows:

    Authority:  31 U.S.C. 9701.


0
Par. 2. Section 300.0 is amended by
0
1. Adding paragraph (b)(9).
0
2. Removing paragraph (c).
0
The addition reads as follows:


Sec.  300.0  User fees; in general.

* * * * *
    (b) * * *
    (9) Applying for a preparer tax identification number.


0
Par. 3. Section 300.1 is amended by adding paragraph (d) to read as 
follows:


Sec.  300.1  Installment agreement fee.

* * * * *
    (d) Effective/applicability date. This section is applicable 
beginning March 16, 1995, except that the user fee for entering into 
installment agreements on or after January 1, 2007, is applicable 
January 1, 2007.


0
Par. 4. Section 300.2 is amended by adding paragraph (d) to read as 
follows:


Sec.  300.2  Restructuring or reinstatement of installment agreement 
fee.

* * * * *
    (d) Effective/applicability date. This section is applicable 
beginning March 16, 1995, except that the user fee for restructuring or 
reinstatement of an installment agreement on or after January 1, 2007, 
is applicable January 1, 2007.


0
Par. 5. Section 300.3 is amended by adding paragraph (d) to read as 
follows:


Sec.  300.3  Offer to compromise fee.

* * * * *
    (d) Effective/applicability date. This section is applicable 
beginning November 1, 2003.


0
Par. 6. Section 300.4 is amended by adding paragraph (d) to read as 
follows:


Sec.  300.4  Special enrollment examination fee.

* * * * *
    (d) Effective/applicability date. This section is applicable 
beginning November 6, 2006.


0
Par. 7. Section 300.5 is amended by adding paragraph (d) to read as 
follows:


Sec.  300.5  Enrollment of enrolled agent fee.

* * * * *

[[Page 60321]]

    (d) Effective/applicability date. This section is applicable 
beginning November 6, 2006.


0
Par. 8. Section 300.6 is amended by adding paragraph (d) to read as 
follows:


Sec.  300.6  Renewal of enrollment of enrolled agent fee.

* * * * *
    (d) Effective/applicability date. This section is applicable 
beginning November 6, 2006.


0
Par. 9. Section 300.7 is amended by adding paragraph (d) to read as 
follows:


Sec.  300.7  Enrollment of enrolled actuary fee.

* * * * *
    (d) Effective/applicability date. This section is applicable 
beginning January 22, 2008.


0
Par. 10. Section 300.8 is amended by adding paragraph (d) to read as 
follows:


Sec.  300.8  Renewal of enrollment of enrolled actuary fee.

* * * * *
    (d) Effective/applicability date. This section is applicable 
beginning January 22, 2008.


0
Par. 11. Section 300.9 is added to read as follows:


Sec.  300.9  Fee for obtaining a preparer tax identification number.

    (a) Applicability. This section applies to the application for and 
renewal of a preparer tax identification number pursuant to 26 CFR 
1.6109-2(d).
    (b) Fee. The fee to apply for or renew a preparer tax 
identification number is $50 per year, which is the cost to the 
government for processing the application for a preparer tax 
identification number and does not include any fees charged by the 
vendor.
    (c) Person liable for the fee. The individual liable for the 
application or renewal fee is the individual applying for and renewing 
a preparer tax identification number from the IRS.
    (d) Effective/applicability date. This section is applicable 
beginning September 30, 2010.

Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
    Approved: August 24, 2010.
Michael Mundaca,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2010-24652 Filed 9-28-10; 11:15 am]
BILLING CODE 4830-01-P