User Fees Relating to the Enrolled Agent Special Enrollment Examination and the Enrolled Retirement Plan Agent Special Enrollment Examination, 11295-11297 [2022-04302]
Download as PDF
<![CDATA[
Federal Register / Vol. 87, No. 40 / Tuesday, March 1, 2022 / Rules and Regulations
Dated: February 22, 2022.
Lauren K. Roth,
Associate Commissioner for Policy.
[FR Doc. 2022–04154 Filed 2–28–22; 8:45 am]
BILLING CODE 4164–01–P
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Food and Drug Administration
21 CFR Part 1141
[Docket No. FDA–2019–N–3065]
RIN 0910–AI39
Tobacco Products; Required Warnings
for Cigarette Packages and
Advertisements; Delayed Effective
Date
AGENCY:
Food and Drug Administration,
HHS.
ACTION:
Final rule; delay of effective
date.
As required by an order
issued by the U.S. District Court for the
Eastern District of Texas, this action
delays the effective date of the final rule
(‘‘Tobacco Products; Required Warnings
for Cigarette Packages and
Advertisements’’), which published on
March 18, 2020. The new effective date
is April 9, 2023.
DATES: The effective date of the rule
amending 21 CFR part 1141 published
at 85 FR 15638, March 18, 2020, and
delayed at 85 FR 32293, May 29, 2020;
86 FR 3793, January 15, 2021; 86 FR
36509, July 12, 2021; 86 FR 50855,
September 13, 2021; and 86 FR 70052,
December 9, 2021, is further delayed
until April 9, 2023.
FOR FURTHER INFORMATION CONTACT:
Courtney Smith, Office of Regulations,
Center for Tobacco Products, Food and
Drug Administration, Document Control
Center, 10903 New Hampshire Ave.,
Bldg. 71, Rm. G335, Silver Spring, MD
20993–0002, 1–877–287–1371, email:
CTPRegulations@fda.hhs.gov.
SUPPLEMENTARY INFORMATION: In the
Federal Register of March 18, 2020, the
Food and Drug Administration (FDA or
Agency) issued a final rule establishing
new cigarette health warnings for
cigarette packages and advertisements.
The final rule implements a provision of
the Family Smoking Prevention and
Tobacco Control Act (Tobacco Control
Act) (Pub. L. 111–31) that requires FDA
to issue regulations requiring color
graphics depicting the negative health
consequences of smoking to accompany
new textual warning label statements.
The Tobacco Control Act amends the
Federal Cigarette Labeling and
jspears on DSK121TN23PROD with RULES1
SUMMARY:
VerDate Sep<11>2014
16:32 Feb 28, 2022
Jkt 256001
Advertising Act of 1965 (Pub. L. 89–92)
to require each cigarette package and
advertisement to bear one of the new
required warnings. The final rule
specifies the 11 new textual warning
label statements and accompanying
color graphics. Pursuant to section
201(b) of the Tobacco Control Act, the
rule was published with an effective
date of June 18, 2021, 15 months after
the date of publication of the final rule.
On April 3, 2020, the final rule was
challenged in the U.S. District Court for
the Eastern District of Texas.1 On May
8, 2020, the court granted a joint motion
to govern proceedings in that case and
postpone the effective date of the final
rule by 120 days.2 On December 2, 2020,
the court granted a new motion by the
plaintiffs to postpone the effective date
of the final rule by an additional 90
days.3 On March 2, 2021, the court
granted another motion by the plaintiffs
to postpone the effective date of the
final rule by an additional 90 days.4 On
May 21, 2021, the court granted another
motion by the plaintiffs to postpone the
effective date of the final rule by an
additional 90 days.5 On August 18,
2021, the court issued an order to
postpone the effective date of the final
rule by an additional 90 days.6 On
November 12, 2021, the court issued
another order to postpone the effective
date of the final rule by an additional 90
days.7 On February 10, 2022, the court
issued another order to postpone the
effective date of the final rule by an
additional 90 days.8 The court ordered
that the new effective date of the final
rule is April 9, 2023. Pursuant to the
court order, any obligation to comply
with a deadline tied to the effective date
is similarly postponed, and those
obligations and deadlines are now tied
to the postponed effective date.
1 R.J. Reynolds Tobacco Co. et al. v. United States
Food and Drug Administration et al., No. 6:20–cv–
00176 (E.D. Tex. filed April 3, 2020).
2 R.J. Reynolds Tobacco Co., No. 6:20–cv–00176
(E.D. Tex. May 8, 2020) (order granting joint motion
and establishing schedule), Doc. No. 33.
3 R.J. Reynolds Tobacco Co., No. 6:20–cv–00176
(E.D. Tex. December 2, 2020) (order granting
Plaintiffs’ motion and postponing effective date),
Doc. No. 80.
4 R.J. Reynolds Tobacco Co., No. 6:20–cv–00176
(E.D. Tex. March 2, 2021) (order granting Plaintiffs’
motion and postponing effective date), Doc. No. 89.
5 R.J. Reynolds Tobacco Co., No. 6:20–cv–00176
(E.D. Tex. May 21, 2021) (order granting Plaintiffs’
motion and postponing effective date), Doc. No. 91.
6 R.J. Reynolds Tobacco Co., No. 6:20–cv–00176
(E.D. Tex. August 18, 2021) (order postponing
effective date), Doc. No. 92.
7 R.J. Reynolds Tobacco Co., No. 6:20–cv–00176
(E.D. Tex. November 12, 2021) (order postponing
effective date), Doc. No. 93.
8 R.J. Reynolds Tobacco Co., No. 6:20–cv–00176
(E.D. Tex. February 10, 2022) (order postponing
effective date), Doc. No. 94.
PO 00000
Frm 00021
Fmt 4700
Sfmt 4700
11295
To the extent that 5 U.S.C. 553 applies
to this action, the Agency’s
implementation of this action without
opportunity for public comment,
effective immediately upon publication
in the Federal Register, is based on the
good cause exception in 5 U.S.C.
553(b)(B). Seeking public comment is
impracticable, unnecessary, and
contrary to the public interest. The 90day postponement of the effective date,
until April 9, 2023, is required by court
order in accordance with the court’s
authority to postpone a rule’s effective
date pending judicial review (5 U.S.C.
705). Seeking prior public comment on
this postponement would have been
impracticable, as well as contrary to the
public interest in the orderly issuance
and implementation of regulations.
Dated: February 23, 2022.
Lauren K. Roth,
Associate Commissioner for Policy.
[FR Doc. 2022–04181 Filed 2–28–22; 8:45 am]
BILLING CODE 4164–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[TD 9962]
RIN 1545–BQ06
User Fees Relating to the Enrolled
Agent Special Enrollment Examination
and the Enrolled Retirement Plan
Agent Special Enrollment Examination
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations.
AGENCY:
These final regulations amend
existing regulations relating to the user
fees for the special enrollment
examinations for enrolled agents and
enrolled retirement plan agents. The
final regulations increase the amount of
the user fee for each part of the special
enrollment examination for enrolled
agents (EA SEE). The final regulations
also remove the user fee for the special
enrollment examination for enrolled
retirement plan agents (ERPA SEE)
because the IRS no longer offers the
ERPA SEE or new enrollment as an
enrolled retirement plan agent. The final
regulations affect individuals taking the
EA SEE. The Independent Offices
Appropriation Act of 1952 authorizes
charging user fees.
DATES: Effective date: These regulations
are effective March 31, 2022.
Applicability date: For the date of
applicability, see § 300.4(d).
SUMMARY:
E:\FR\FM\01MRR1.SGM
01MRR1
11296
Federal Register / Vol. 87, No. 40 / Tuesday, March 1, 2022 / Rules and Regulations
FOR FURTHER INFORMATION CONTACT:
Karen Wozniak at (202) 317–5129 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
jspears on DSK121TN23PROD with RULES1
Background
This document contains amendments
to 26 CFR part 300 regarding user fees.
On September 29, 2021, a notice of
proposed rulemaking (REG–100718–21)
and notice of public hearing was
published in the Federal Register (86
FR 53893). The notice proposed
amending the regulations relating to the
user fees for the EA SEE and ERPA SEE.
The notice proposed increasing the
amount of the user fee for each part of
the EA SEE from $81, plus an amount
payable to a third-party contractor, to
$99, plus an amount payable to a thirdparty contractor. The notice also
proposed removing the user fee for the
ERPA SEE. The notice contains a
detailed explanation regarding the
amendments to these regulations.
Two comments responding to the
notice were received. There were no
requests to speak at the scheduled
public hearing. Consequently, the
public hearing was cancelled (86 FR
66496). After consideration of the
written comments, the Department of
the Treasury (Treasury Department) and
the IRS have decided to adopt without
modification the regulations proposed
by the notice.
Summary of Comments
The two comments submitted in
response to the notice of proposed
rulemaking are available at
www.regulations.gov or upon request.
The two commenters expressed
concern that the proposed EA SEE user
fee would be used to fund the program
for enrollment and renewal of enrolled
agents in addition to recovering the
IRS’s cost of overseeing the EA SEE.
One commenter stated that the program
for enrollment and renewal of
enrollment of enrolled agents should be
funded by enrollment and renewal
fees—not the EA SEE user fee—and
recommended increasing the enrollment
and renewal fees instead of increasing
the EA SEE user fee. The second
commenter expressed agreement with
this comment.
Under Office of Management and
Budget (OMB) Circular A–25, 58 FR
38142 (July 15, 1993) (OMB Circular A–
25), Federal agencies that provide
services that confer benefits on
identifiable recipients are to establish
user fees that recover for the
government the full cost of providing
the service. An agency that seeks to
impose a user fee for governmentprovided services must calculate the full
VerDate Sep<11>2014
16:32 Feb 28, 2022
Jkt 256001
cost of providing those services. Under
OMB Circular A–25, a user fee should
be set at an amount that recovers the full
cost of providing a service, unless the
OMB grants an exception. The full cost
of providing a service includes both the
direct and indirect costs of providing
the service.
As required by OMB Circular A–25,
the IRS conducted a biennial review of
the EA SEE user fee, during which it
calculated the full cost of overseeing the
EA SEE, taking into account all direct
and indirect costs. In calculating the full
cost of overseeing the EA SEE, the IRS
followed generally accepted accounting
principles established by the Federal
Accounting Standards Advisory Board.
The proposed EA SEE user fee only
recovers the IRS’s cost of overseeing the
EA SEE. It does not recover costs
associated with other programs. The
preamble to the proposed regulations
describes in detail the costs associated
with overseeing the EA SEE and the
IRS’s calculation of the proposed EA
SEE user fee.
The IRS charges a separate user fee to
recover the costs it incurs related to
enrollment and renewal of enrollment of
enrolled agents and renewal of
enrollment of enrolled retirement plan
agents. That fee is currently set at $67
per initial application and renewal. Like
the EA SEE user fee, the user fees for
enrollment and renewal of enrollment of
enrolled agents and renewal of
enrollment of enrolled retirement plan
agents are also subject to biennial
review under OMB Circular A–25. See
REG–114209–21 in the Proposed Rules
section of this edition of the Federal
Register, separately proposing to
increase the renewal user fee for
enrolled retirement plan agents from
$67 to $140 and both the enrollment
and renewal user fee for enrolled agents
from $67 to $140.
Accordingly, after consideration of
the comments, the proposed regulations
are adopted without change.
Special Analyses
These regulations are not significant
and are not subject to review under
section 6(b) of Executive Order 12866
pursuant to the Memorandum of
Agreement (April 11, 2018) between the
Treasury Department and the Office of
Management and Budget regarding
review of tax regulations. Pursuant to
the Regulatory Flexibility Act (5 U.S.C.
chapter 6), it is hereby certified that
these final regulations will not have a
significant economic impact on a
substantial number of small entities.
The final regulations remove the ERPA
SEE user fee as the IRS no longer offers
the examination or new enrollment as
PO 00000
Frm 00022
Fmt 4700
Sfmt 4700
an enrolled retirement plan agent. The
EA SEE user fee primarily affects
individuals who take the EA SEE. Only
individuals, not businesses, can be
enrolled agents. Accordingly, the
economic impact of these regulations on
any small entity would be a result of an
individual enrolled agent owning a
small entity or a small entity employing
an enrolled agent and reimbursing the
individual for the fee. The Treasury
Department and the IRS estimate that an
average of 22,381 EA SEE examination
parts will be taken by individuals
annually. Consequently, a substantial
number of small entities is not likely to
be affected. Further, the economic
impact on any small entities affected
would be limited to paying the $18
difference in cost between the $99 user
fee and the previous $81 user fee per
part (for each enrolled agent that a small
entity employs and pays for), which is
unlikely to present a significant
economic impact. The total economic
impact of these regulations is
approximately $402,858 annually,
which is the product of the
approximately 22,381 examination parts
and the $18 increase in the fee per part.
The rule is, therefore, not expected to
have a significant economic impact on
a substantial number of small entities,
and a regulatory flexibility analysis is
not required.
Pursuant to section 7805(f) of the
Internal Revenue Code, the notice of
proposed rulemaking was submitted to
the Chief Counsel of the Office of
Advocacy of the Small Business
Administration for comment on its
impact on small business. No comments
on the notice were received from the
Chief Counsel for the Office of
Advocacy of the Small Business
Administration.
Drafting Information
The principal author of these
regulations is Karen Wozniak, Office of
the Associate Chief Counsel (Procedure
and Administration). Other personnel
from the Treasury Department and the
IRS participated in the development of
the regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping
requirements, User fees.
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 300 is
amended as follows:
E:\FR\FM\01MRR1.SGM
01MRR1
Federal Register / Vol. 87, No. 40 / Tuesday, March 1, 2022 / Rules and Regulations
PART 300—USER FEES
Paragraph 1. The authority citation
for part 300 continues to read as
follows:
■
Authority: 31 U.S.C. 9701.
§ 300.0
[Amended]
Par. 2. Section 300.0 is amended by
removing paragraph (b)(9) and
redesignating paragraphs (b)(10) through
(13) as paragraphs (b)(9) through (12).
■ Par. 3. Section 300.4 is amended by
revising paragraphs (b) and (d) to read
as follows:
■
§ 300.4 Enrolled agent special enrollment
examination fee.
*
*
*
*
*
(b) Fee. The fee for taking the enrolled
agent special enrollment examination is
$99 per part, which is the cost to the
government for overseeing the
development and administration of the
examination and is in addition to the
fees charged by the administrator of the
examination.
*
*
*
*
*
(d) Applicability date. This section
applies to registrations for the enrolled
agent special enrollment examination
that occur on or after March 31, 2022.
§ 300.9
■
[Removed]
Par. 4. Section 300.9 is removed.
§ § 300.10 through 300.13 [Redesignated
as §§ 300.09 through 300.12]
Par. 5. Redesignate §§ 300.10 through
300.13 as §§ 300.09 through 300.12.
■
Douglas W. O’Donnell,
Deputy Commissioner for Services and
Enforcement.
Approved: February 24, 2022.
Thomas C. West, Jr.,
Deputy Assistant Secretary of the Treasury
(Tax Policy).
[FR Doc. 2022–04302 Filed 2–25–22; 11:15 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
31 CFR Part 587
Russian Harmful Foreign Activities
Sanctions Regulations
Office of Foreign Assets
Control, Treasury.
ACTION: Final rule.
jspears on DSK121TN23PROD with RULES1
AGENCY:
The Department of the
Treasury’s Office of Foreign Assets
Control (OFAC) is adding regulations to
implement an April 15, 2021 Russiarelated Executive order. OFAC intends
SUMMARY:
VerDate Sep<11>2014
16:32 Feb 28, 2022
Jkt 256001
to supplement these regulations with a
more comprehensive set of regulations,
which may include additional
interpretive guidance and definitions,
general licenses, and other regulatory
provisions.
DATES: This rule is effective March 1,
2022.
FOR FURTHER INFORMATION CONTACT:
OFAC: Assistant Director for Licensing,
202–622–2480; Assistant Director for
Regulatory Affairs, 202–622–4855; or
Assistant Director for Sanctions
Compliance & Evaluation, 202–622–
2490.
SUPPLEMENTARY INFORMATION:
Electronic Availability
This document and additional
information concerning OFAC are
available on OFAC’s website:
www.treas.gov/ofac.
Background
On April 15, 2021, the President,
invoking the authority of, inter alia, the
International Emergency Economic
Powers Act (50 U.S.C. 1701 et seq.)
(IEEPA), issued Executive Order (E.O.)
14024, ‘‘Blocking Property With Respect
To Specified Harmful Foreign Activities
of the Government of the Russian
Federation’’ (86 FR 20249, April 19,
2021).
In E.O. 14024, the President found
that specified harmful foreign activities
of the Government of the Russian
Federation—in particular, efforts to
undermine the conduct of free and fair
democratic elections and democratic
institutions in the United States and its
allies and partners; to engage in and
facilitate malicious cyber-enabled
activities against the United States and
its allies and partners; to foster and use
transnational corruption to influence
foreign governments; to pursue
extraterritorial activities targeting
dissidents or journalists; to undermine
security in countries and regions
important to United States national
security; and to violate well-established
principles of international law,
including respect for the territorial
integrity of states—constitute an
unusual and extraordinary threat to the
national security, foreign policy, and
economy of the United States and
declared a national emergency to deal
with that threat.
OFAC is issuing the Russian Harmful
Foreign Activities Sanctions
Regulations, 31 CFR part 587 (the
‘‘Regulations’’), to implement E.O.
14024, pursuant to authorities delegated
to the Secretary of the Treasury in E.O.
14024. A copy of E.O. 14024 appears in
appendix A to this part.
PO 00000
Frm 00023
Fmt 4700
Sfmt 4700
11297
The Regulations are being published
in abbreviated form at this time for the
purpose of providing immediate
guidance to the public. OFAC intends to
supplement this part 587 with a more
comprehensive set of regulations, which
may include additional interpretive
guidance and definitions, general
licenses, and other regulatory
provisions. The appendix to the
Regulations will be removed when
OFAC supplements this part with a
more comprehensive set of regulations.
Public Participation
Because the Regulations involve a
foreign affairs function, the provisions
of E.O. 12866 of September 30, 1993,
‘‘Regulatory Planning and Review’’ (58
FR 51735, October 4, 1993), and the
Administrative Procedure Act (5 U.S.C.
553) requiring notice of proposed
rulemaking, opportunity for public
participation, and delay in effective date
are inapplicable. Because no notice of
proposed rulemaking is required for this
rule, the Regulatory Flexibility Act (5
U.S.C. 601–612) does not apply.
Paperwork Reduction Act
The collections of information related
to the Regulations are contained in 31
CFR part 501 (the ‘‘Reporting,
Procedures and Penalties Regulations’’).
Pursuant to the Paperwork Reduction
Act of 1995 (44 U.S.C. 3507), those
collections of information have been
approved by the Office of Management
and Budget under control number 1505–
0164. An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid control number.
List of Subjects in 31 CFR Part 587
Administrative practice and
procedure, Banks, banking, Blocking of
assets, Foreign trade, Penalties,
Reporting and recordkeeping
requirements, Russia, Sanctions,
Services.
■ For the reasons set forth in the
preamble, OFAC adds part 587 to 31
CFR chapter V to read as follows:
PART 587—RUSSIAN HARMFUL
FOREIGN ACTIVITIES SANCTIONS
REGULATIONS
Subpart A—Relation of This Part to Other
Laws and Regulations
Sec.
587.101 Relation of this part to other laws
and regulations.
Subpart B—Prohibitions
587.201 Prohibited transactions.
587.202 Effect of transfers violating the
provisions of this part.
E:\FR\FM\01MRR1.SGM
01MRR1
]]>Agencies
[Federal Register Volume 87, Number 40 (Tuesday, March 1, 2022)]
[Rules and Regulations]
[Pages 11295-11297]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-04302]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[TD 9962]
RIN 1545-BQ06
User Fees Relating to the Enrolled Agent Special Enrollment
Examination and the Enrolled Retirement Plan Agent Special Enrollment
Examination
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
-----------------------------------------------------------------------
SUMMARY: These final regulations amend existing regulations relating to
the user fees for the special enrollment examinations for enrolled
agents and enrolled retirement plan agents. The final regulations
increase the amount of the user fee for each part of the special
enrollment examination for enrolled agents (EA SEE). The final
regulations also remove the user fee for the special enrollment
examination for enrolled retirement plan agents (ERPA SEE) because the
IRS no longer offers the ERPA SEE or new enrollment as an enrolled
retirement plan agent. The final regulations affect individuals taking
the EA SEE. The Independent Offices Appropriation Act of 1952
authorizes charging user fees.
DATES: Effective date: These regulations are effective March 31, 2022.
Applicability date: For the date of applicability, see Sec.
300.4(d).
[[Page 11296]]
FOR FURTHER INFORMATION CONTACT: Karen Wozniak at (202) 317-5129 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains amendments to 26 CFR part 300 regarding user
fees. On September 29, 2021, a notice of proposed rulemaking (REG-
100718-21) and notice of public hearing was published in the Federal
Register (86 FR 53893). The notice proposed amending the regulations
relating to the user fees for the EA SEE and ERPA SEE. The notice
proposed increasing the amount of the user fee for each part of the EA
SEE from $81, plus an amount payable to a third-party contractor, to
$99, plus an amount payable to a third-party contractor. The notice
also proposed removing the user fee for the ERPA SEE. The notice
contains a detailed explanation regarding the amendments to these
regulations.
Two comments responding to the notice were received. There were no
requests to speak at the scheduled public hearing. Consequently, the
public hearing was cancelled (86 FR 66496). After consideration of the
written comments, the Department of the Treasury (Treasury Department)
and the IRS have decided to adopt without modification the regulations
proposed by the notice.
Summary of Comments
The two comments submitted in response to the notice of proposed
rulemaking are available at www.regulations.gov or upon request.
The two commenters expressed concern that the proposed EA SEE user
fee would be used to fund the program for enrollment and renewal of
enrolled agents in addition to recovering the IRS's cost of overseeing
the EA SEE. One commenter stated that the program for enrollment and
renewal of enrollment of enrolled agents should be funded by enrollment
and renewal fees--not the EA SEE user fee--and recommended increasing
the enrollment and renewal fees instead of increasing the EA SEE user
fee. The second commenter expressed agreement with this comment.
Under Office of Management and Budget (OMB) Circular A-25, 58 FR
38142 (July 15, 1993) (OMB Circular A-25), Federal agencies that
provide services that confer benefits on identifiable recipients are to
establish user fees that recover for the government the full cost of
providing the service. An agency that seeks to impose a user fee for
government-provided services must calculate the full cost of providing
those services. Under OMB Circular A-25, a user fee should be set at an
amount that recovers the full cost of providing a service, unless the
OMB grants an exception. The full cost of providing a service includes
both the direct and indirect costs of providing the service.
As required by OMB Circular A-25, the IRS conducted a biennial
review of the EA SEE user fee, during which it calculated the full cost
of overseeing the EA SEE, taking into account all direct and indirect
costs. In calculating the full cost of overseeing the EA SEE, the IRS
followed generally accepted accounting principles established by the
Federal Accounting Standards Advisory Board. The proposed EA SEE user
fee only recovers the IRS's cost of overseeing the EA SEE. It does not
recover costs associated with other programs. The preamble to the
proposed regulations describes in detail the costs associated with
overseeing the EA SEE and the IRS's calculation of the proposed EA SEE
user fee.
The IRS charges a separate user fee to recover the costs it incurs
related to enrollment and renewal of enrollment of enrolled agents and
renewal of enrollment of enrolled retirement plan agents. That fee is
currently set at $67 per initial application and renewal. Like the EA
SEE user fee, the user fees for enrollment and renewal of enrollment of
enrolled agents and renewal of enrollment of enrolled retirement plan
agents are also subject to biennial review under OMB Circular A-25. See
REG-114209-21 in the Proposed Rules section of this edition of the
Federal Register, separately proposing to increase the renewal user fee
for enrolled retirement plan agents from $67 to $140 and both the
enrollment and renewal user fee for enrolled agents from $67 to $140.
Accordingly, after consideration of the comments, the proposed
regulations are adopted without change.
Special Analyses
These regulations are not significant and are not subject to review
under section 6(b) of Executive Order 12866 pursuant to the Memorandum
of Agreement (April 11, 2018) between the Treasury Department and the
Office of Management and Budget regarding review of tax regulations.
Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it is
hereby certified that these final regulations will not have a
significant economic impact on a substantial number of small entities.
The final regulations remove the ERPA SEE user fee as the IRS no longer
offers the examination or new enrollment as an enrolled retirement plan
agent. The EA SEE user fee primarily affects individuals who take the
EA SEE. Only individuals, not businesses, can be enrolled agents.
Accordingly, the economic impact of these regulations on any small
entity would be a result of an individual enrolled agent owning a small
entity or a small entity employing an enrolled agent and reimbursing
the individual for the fee. The Treasury Department and the IRS
estimate that an average of 22,381 EA SEE examination parts will be
taken by individuals annually. Consequently, a substantial number of
small entities is not likely to be affected. Further, the economic
impact on any small entities affected would be limited to paying the
$18 difference in cost between the $99 user fee and the previous $81
user fee per part (for each enrolled agent that a small entity employs
and pays for), which is unlikely to present a significant economic
impact. The total economic impact of these regulations is approximately
$402,858 annually, which is the product of the approximately 22,381
examination parts and the $18 increase in the fee per part. The rule
is, therefore, not expected to have a significant economic impact on a
substantial number of small entities, and a regulatory flexibility
analysis is not required.
Pursuant to section 7805(f) of the Internal Revenue Code, the
notice of proposed rulemaking was submitted to the Chief Counsel of the
Office of Advocacy of the Small Business Administration for comment on
its impact on small business. No comments on the notice were received
from the Chief Counsel for the Office of Advocacy of the Small Business
Administration.
Drafting Information
The principal author of these regulations is Karen Wozniak, Office
of the Associate Chief Counsel (Procedure and Administration). Other
personnel from the Treasury Department and the IRS participated in the
development of the regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements, User fees.
Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 300 is amended as follows:
[[Page 11297]]
PART 300--USER FEES
0
Paragraph 1. The authority citation for part 300 continues to read as
follows:
Authority: 31 U.S.C. 9701.
Sec. 300.0 [Amended]
0
Par. 2. Section 300.0 is amended by removing paragraph (b)(9) and
redesignating paragraphs (b)(10) through (13) as paragraphs (b)(9)
through (12).
0
Par. 3. Section 300.4 is amended by revising paragraphs (b) and (d) to
read as follows:
Sec. 300.4 Enrolled agent special enrollment examination fee.
* * * * *
(b) Fee. The fee for taking the enrolled agent special enrollment
examination is $99 per part, which is the cost to the government for
overseeing the development and administration of the examination and is
in addition to the fees charged by the administrator of the
examination.
* * * * *
(d) Applicability date. This section applies to registrations for
the enrolled agent special enrollment examination that occur on or
after March 31, 2022.
Sec. 300.9 [Removed]
0
Par. 4. Section 300.9 is removed.
Sec. Sec. 300.10 through 300.13 [Redesignated as Sec. Sec. 300.09
through 300.12]
0
Par. 5. Redesignate Sec. Sec. 300.10 through 300.13 as Sec. Sec.
300.09 through 300.12.
Douglas W. O'Donnell,
Deputy Commissioner for Services and Enforcement.
Approved: February 24, 2022.
Thomas C. West, Jr.,
Deputy Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2022-04302 Filed 2-25-22; 11:15 am]
BILLING CODE 4830-01-P
