User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents

CourtInternal Revenue Service
Citation87 FR 11366
Published date01 March 2022
Record Number2022-04303
Federal Register, Volume 87 Issue 40 (Tuesday, March 1, 2022)
[Federal Register Volume 87, Number 40 (Tuesday, March 1, 2022)]
                [Proposed Rules]
                [Pages 11366-11371]
                From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
                [FR Doc No: 2022-04303]
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                DEPARTMENT OF THE TREASURY
                Internal Revenue Service
                26 CFR Part 300
                [REG-114209-21]
                RIN 1545-BQ17
                User Fees Relating to Enrolled Agents and Enrolled Retirement
                Plan Agents
                AGENCY: Internal Revenue Service (IRS), Treasury.
                ACTION: Notice of proposed rulemaking and notice of public hearing.
                -----------------------------------------------------------------------
                SUMMARY: This document contains proposed amendments to the regulations
                relating to user fees for enrolled agents and enrolled retirement plan
                agents. This document also contains a notice of public hearing on the
                proposed regulations. The proposed regulations increase the renewal
                user fee for enrolled retirement plan agents from $67 to $140. In
                addition, the proposed regulations increase both the enrollment and
                renewal user fee for enrolled agents from $67 to $140. The proposed
                regulations affect individuals who are or apply to become enrolled
                agents and individuals who are enrolled retirement plan agents. The
                Independent Offices
                [[Page 11367]]
                Appropriation Act of 1952 authorizes charging user fees.
                DATES: Electronic or written comments must be received by May 11, 2022.
                The public hearing is being held by teleconference on May 9, 2022 at 10
                a.m. EST. Requests to speak and outlines of topics to be discussed at
                the public hearing must be received by May 2, 2022. If no outlines are
                received by May 2, 2022, the public hearing will be cancelled. Requests
                to attend the public hearing must be received by 5 p.m. EST on May 9,
                2022. The telephonic hearing will be made accessible to people with
                disabilities. Requests for special assistance during the telephonic
                hearing must be received by May 6, 2022.
                ADDRESSES: Commenters are strongly encouraged to submit public comments
                electronically. Submit electronic submissions via the Federal
                eRulemaking Portal at www.regulations.gov (indicate IRS and REG-114209-
                21). Once submitted to the Federal eRulemaking Portal, comments cannot
                be edited or withdrawn. The IRS expects to have limited personnel
                available to process comments that are submitted on paper or through
                the mail. Any comments submitted on paper will be considered to the
                extent practicable. The IRS will publish any comments submitted
                electronically, and to the extent practicable comments submitted on
                paper, to the public docket. Send submissions to: CC:PA:LPD:PR (REG-
                114209-21), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben
                Franklin Station, Washington, DC 20044.
                 For those requesting to speak during the hearing, send an outline
                of topic submissions electronically via the Federal eRulemaking Portal
                at www.regulations.gov (indicate IRS and REG-114209-21).
                 Individuals who want to testify (by telephone) at the public
                hearing must send an email to [email protected] to receive the
                telephone number and access code for the hearing. The subject line of
                the email must contain the regulation number REG-114209-21 and the word
                TESTIFY. For example, the subject line may say: Request to TESTIFY at
                Hearing for REG-114209-21. The email should include a copy of the
                speaker's public comments and outline of topics. Individuals who want
                to attend (by telephone) the public hearing must also send an email to
                [email protected] to receive the telephone number and access code
                for the hearing. The subject line of the email must contain the
                regulation number REG-114209-21 and the word ATTEND. For example, the
                subject line may say: Request to ATTEND Hearing for REG-114209-21. To
                request special assistance during the telephonic hearing, contact the
                Publications and Regulations Branch of the Office of Associate Chief
                Counsel (Procedure and Administration) by sending an email to
                [email protected] (preferred) or by telephone at (202) 317-5177
                (not a toll-free number).
                FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
                Mark Shurtliff at (202) 317-6845; concerning cost methodology, Michael
                A. Weber at (202) 803-9738; concerning submission of comments, the
                public hearing, and the access code to attend the hearing by telephone,
                Regina Johnson at (202) 317-5177 (not toll-free numbers) or
                [email protected]
                SUPPLEMENTARY INFORMATION:
                Background and Explanation of Provisions
                 This document contains proposed amendments to 26 CFR part 300
                regarding user fees.
                A. Enrolled Agents and Enrolled Retirement Plan Agents
                 Section 330 of Title 31 of the United States Code authorizes the
                Secretary of the Treasury to regulate the practice of representatives
                before the Department of the Treasury (Treasury Department) and
                requires that an individual seeking to practice demonstrate the
                necessary qualifications, competency, and good character, and
                reputation. The rules governing practice before the IRS are published
                in 31 CFR, Subtitle A, part 10, and reprinted as Treasury Department
                Circular No. 230 (Circular 230).
                 Section 10.4(a) of Circular 230 authorizes the IRS to grant
                enrollment as enrolled agents to individuals who demonstrate special
                competence in tax matters by passing a written examination, the
                Enrolled Agent Special Enrollment Examination (EA SEE), and who have
                not engaged in any conduct that would justify suspension or disbarment
                under Circular 230.
                 Section 10.4(b) of Circular 230 authorizes the IRS to grant status
                as enrolled retirement plan agents to individuals who demonstrate
                special competence in qualified retirement plan matters by passing a
                written examination, the Enrolled Retirement Plan Agent Special
                Enrollment Examination (ERPA SEE), and who have not engaged in any
                conduct that would justify suspension or disbarment under Circular 230.
                The IRS stopped offering the ERPA SEE as of February 12, 2016, and no
                longer accepts applications for new enrollment as an enrolled
                retirement plan agent. Individuals who were already enrolled as
                enrolled retirement plan agents may continue to apply for renewal of
                their status.
                 Section 10.4(d) also authorizes the IRS to grant enrollment as an
                enrolled agent or an enrolled retirement plan agent to a qualifying
                former IRS employee by virtue of past IRS service and technical
                experience if the former employee has not engaged in any conduct that
                would justify suspension or disbarment under the provisions of Circular
                230 and meets certain other requirements. Application for enrollment as
                an enrolled agent based on former employment with the IRS must be made
                within three years from the date of separation from that employment and
                does not require passing the EA-SEE. When the IRS discontinued offering
                the ERPA-SEE necessary for enrollment as an enrolled retirement plan
                agent for individuals without IRS work experience, effective February
                12, 2016, the IRS stopped granting individuals enrollment as enrolled
                retirement plan agents by virtue of past service and technical
                experience in the IRS.
                 Once eligible for enrollment as an enrolled agent, whether by
                examination or former employment with the IRS, an individual must file
                an application for enrollment with the IRS and currently pay a $67
                nonrefundable user fee. To maintain active enrollment and practice
                before the IRS, an individual who has been enrolled as an enrolled
                agent or enrolled retirement plan agent must file an application to
                renew enrollment every three years and currently pay a $67
                nonrefundable user fee. 31 CFR 10.6(d).
                 The IRS Return Preparer Office (RPO) is responsible for certain
                matters related to authority to practice before the IRS, including
                acting on applications for enrollment and renewal of enrolled agents
                and for renewal of enrolled retirement plan agents. 31 CFR 10.1. As a
                condition for enrollment as an enrolled agent, the RPO may conduct a
                federal tax-compliance check to determine whether an applicant has
                filed all required tax returns and has no outstanding federal tax debts
                and a suitability check to determine whether an applicant has engaged
                in any conduct that would justify suspending or disbarring any
                practitioner under Circular 230. 31 CFR 10.5(d). As a condition for
                renewal, enrolled agents and enrolled retirement plan agents must
                certify completion of the continuing education requirements. 31 CFR
                10.6(e).
                [[Page 11368]]
                 As part of its responsibility for administering the enrollment and
                renewal program, RPO determines whether applicants have met the above
                requirements. 31 CFR 10.6(j)(1). An applicant who is denied enrollment
                as an enrolled agent for failure to pass a tax-compliance check may
                reapply if the applicant becomes current with respect to the
                applicant's tax liabilities. 31 CFR 10.5(d)(2). Applicants who fail to
                meet the continuing education and fee payment requirements for renewal
                receive from RPO a notice that states the basis for RPO's determination
                of noncompliance and provides an opportunity to cure the failure. 31
                CFR 10.6(j)(1).
                B. User Fee Authority
                 The Independent Offices Appropriation Act of 1952 (IOAA) (31 U.S.C.
                9701) authorizes each agency to promulgate regulations establishing the
                charge for services provided by the agency. The IOAA states that the
                services provided by an agency should be self-sustaining to the extent
                possible. 31 U.S.C. 9701(a). The IOAA provides that user fee
                regulations are subject to policies prescribed by the President, which
                are currently set forth in the Office of Management and Budget (OMB)
                Circular A-25 (OMB Circular), 58 FR 38142 (July 15, 1993).
                 Section 6a(1) of OMB Circular A-25 states that when a service
                offered by an agency provides special benefits to identifiable
                recipients beyond those accruing to the general public, the agency is
                to charge a user fee to recover the full cost of providing the service.
                Section 8e of OMB Circular A-25 requires agencies to review user fees
                biennially and update the fees as necessary to reflect changes in the
                cost of providing the underlying services. During the biennial review,
                an agency must calculate the full cost of providing each service,
                taking into account all direct and indirect costs to any part of the
                U.S. government. Under section 6d(1) of OMB Circular A-25, the full
                cost of providing a service includes, but is not limited to, an
                appropriate share of salaries, medical insurance and retirement
                benefits, management costs, and physical overhead and other indirect
                costs, including rents, utilities, and travel, associated with
                providing the service.
                 An agency should set the user fee at an amount that recovers the
                full cost of providing the service unless the agency requests, and the
                OMB grants, an exception to the full-cost requirement. Under section
                6c(2) of OMB Circular A-25, the OMB may grant exceptions when the cost
                of collecting the fees would represent an unduly large part of the fee
                for the activity or when any other condition exists that, in the
                opinion of the agency head, justifies an exception. When the OMB grants
                an exception, the agency does not collect the full cost of providing
                the service and must fund the remaining cost of providing the service
                from other available funding sources. Consequently, the agency
                subsidizes the cost of the service to the recipients of reduced-fee
                services even though the service confers a special benefit on those
                recipients who would otherwise be required to pay the full cost of
                receiving the benefit as provided for by the IOAA and OMB Circular A-
                25.
                C. Enrollment and Renewal User Fees for the Enrolled Agent and Renewal
                User Fee for the Enrolled Retirement Plan Agent
                 As discussed in section A of this preamble, an individual who has
                been granted enrollment as an enrolled agent or an enrolled retirement
                plan agent may practice before the IRS. The IRS confers benefits on
                individuals who are enrolled agents or enrolled retirement plan agents
                beyond those that accrue to the general public by allowing them to
                practice before the IRS. Because the ability to practice before the IRS
                is a special benefit, the IRS charges a user fee to recover the full
                cost associated with administering the program for enrollment and
                renewal of enrolled agents and renewal of enrolled retirement plan
                agents. Final regulations (TD 9858) published in the Federal Register
                (84 FR 20801-01) on May 13, 2019, established the current $67 fee per
                enrollment or renewal of enrollment. At that time the Treasury
                Department and the IRS determined that a $67 user fee would recover the
                full direct and indirect costs the government would incur to administer
                the enrollment and renewal program.
                 As required by the IOAA and the OMB Circular, the RPO completed its
                2021 biennial review of the enrollment and renewal user fees associated
                with enrolled agents and enrolled retirement plan agents. As discussed
                in section D of this preamble, during its review the RPO took into
                account the increase in labor, benefits, and overhead costs incurred in
                connection with providing services to individuals who enroll or renew
                enrollment as enrolled agents and enrolled retirement plan agents since
                the user fee was last changed in 2019. The increase took into account
                additional staffing that allows RPO to provide a higher quality of
                service to individuals seeking to enroll or renew enrollment. The RPO
                also took into account a re-allocation of certain labor costs in their
                methodology. The RPO determined that the full cost of administering the
                program for enrolled agents and enrolled retirement plan agents has
                increased from $67 to $140 per application for enrollment or renewal.
                The proposed fee complies with the directive in the OMB Circular to
                recover the full cost of providing a service that confers special
                benefits on identifiable recipients beyond those accruing to the
                general public.
                D. Calculation of User Fees Generally
                 The IRS follows generally accepted accounting principles (GAAP) in
                calculating the full cost of processing an application for enrollment
                or renewal. The Federal Accounting Standards Advisory Board (FASAB) is
                the body that establishes GAAP that apply for federal reporting
                entities, such as the IRS. FASAB publishes the FASAB Handbook of
                Accounting Standards and Other Pronouncements, as Amended (Current
                Handbook), which is available at http://files.fasab.gov/pdffiles/2017_fasab_handbook.pdf. The Current Handbook includes the Statement of
                Federal Financial Accounting Standards (SFFAS) No. 4: Managerial Cost
                Accounting Concepts and Standards for the Federal Government. SFFAS No.
                4 establishes internal costing standards under GAAP to accurately
                measure and manage the full cost of federal programs, and the
                methodology below is in accordance with SFFAS No. 4.
                1. Cost Center Allocation
                 The IRS determines the cost of its services and the activities
                involved in producing them through a cost-accounting system that tracks
                costs to organizational units. The lowest organizational unit in the
                IRS's cost-accounting system is called a cost center. Cost centers are
                usually separate offices that are distinguished by subject-matter area
                of responsibility or geographic region. All costs of operating a cost
                center are recorded in the IRS's cost-accounting system and allocated
                to that cost center. The costs allocated to a cost center are the
                direct costs for the cost center's activities in addition to allocated
                overhead. Some cost centers work on different services across the IRS
                and are not fully devoted to the services for which the IRS charges
                user fees.
                2. Cost Estimation of Direct Costs
                 The IRS uses various cost-measurement techniques to estimate the
                cost attributable to administering the program for enrollment and
                renewal of enrolled agents and renewal of enrolled retirement plan
                agents. These
                [[Page 11369]]
                techniques include using various timekeeping systems to measure the
                time required to accomplish activities, or using information provided
                by subject-matter experts on the time devoted to a service or activity.
                To determine the labor and benefits costs incurred to administer the
                enrollment and renewal program, the IRS estimated the number of full-
                time employees required to conduct activities related to administering
                the program. The number of full-time employees is based on both current
                employment numbers and future hiring estimates. Direct costs are
                incurred by the RPO and include direct costs for enrollment and renewal
                submission processing; tax compliance and background checks; continuing
                education and testing-related activities; communications, which include
                a toll-free helpline; and other oversight and support costs. Other
                direct costs associated with administering the program include travel,
                training and supplies.
                3. Overhead
                 When the indirect cost of a service or activity is not specifically
                identified from the cost accounting system, an overhead rate is added
                to the identifiable direct cost to arrive at full cost. Overhead is an
                indirect cost of operating an organization that cannot be immediately
                associated with an activity. Overhead includes costs of resources that
                are jointly or commonly consumed by one or more organizational unit's
                activities but are not specifically identifiable to a single activity.
                 These costs can include:
                 General management and administrative services of
                sustaining and supporting organizations.
                 Facilities management and ground maintenance services
                (security, rent, utilities, and building maintenance).
                 Procurement and contracting services.
                 Financial management and accounting services.
                 Information technology services.
                 Services to acquire and operate property, plants and
                equipment.
                 Publication, reproduction, and graphics and video
                services.
                 Research, analytical, and statistical services.
                 Human resources/personnel services.
                 Library and legal services.
                 To calculate the overhead allocable to a service, the IRS
                multiplies an overhead rate by the labor and benefits costs. The IRS
                calculates the overhead rate annually based on cost elements underlying
                the Statement of Net Cost included in the IRS annual financial
                statements. The financial statements are audited by the Government
                Accountability Office. The overhead rate is the ratio of the IRS's
                indirect costs divided by the direct costs of its organizational units.
                Indirect costs are labor, benefits, and non-labor costs (excluding IT
                related to taxpayer services, enforcement, and business system
                modernization) from the supporting and sustaining organizational units.
                Direct costs are the labor, benefits, and non-labor costs for the IRS's
                organizational units that interact directly with taxpayers.
                 For this program user fee review, the Fiscal Year (FY) 2021 rate of
                58.83 percent was used. The rate was calculated based on the FY 2020
                Statement of Net Cost as follows:
                
                
                
                Total Indirect Costs...................... ... $4,274,512,375
                Total Direct Costs........................ / $7,265,460,800
                Overhead Rate............................. ... 58.83%
                
                E. Calculation of User Fee for Enrolled Agent Enrollment and Renewal
                and Enrolled Retirement Plan Agent Renewal
                1. Cost Estimate
                 The IRS projected the estimated costs of direct labor and benefits
                based on the actual salary and benefits of employees who administer the
                enrollment and renewal program, reduced to reflect the percentage of
                time each individual spends administering the program. RPO's managers
                estimated the percentage of time these employees devote to
                administering the program based on their knowledge of actual program
                assignments. Fourteen employees work full-time on administering
                enrollment and renewal program-related activities. Additional staffing
                costs include oversight and support associated with these functions.
                 The baseline for the labor and benefits was the actual salary and
                benefits for FY 2021. From this baseline, the IRS estimated the direct
                labor and benefits costs over the next three years using an inflation
                factor for FYs 2022, 2023, and 2024. The IRS used a three-year
                projection because the increase in future labor and benefits costs are
                reliably predictable representations of the actual costs that will be
                incurred by the RPO. These estimated labor and benefits costs were then
                reduced to reflect the percentage of time each individual devoted to
                the program and are set out in the following table:
                ------------------------------------------------------------------------
                 Estimated
                 direct labor
                 Year and benefit
                 costs
                ------------------------------------------------------------------------
                2022.................................................... $2,115,293.00
                2023.................................................... 2,173,464.00
                2024.................................................... 2,233,234.00
                 ---------------
                 Total............................................... 6,521,991.00
                ------------------------------------------------------------------------
                 The IRS estimated $15,000 in additional direct costs for each year
                for travel, training, and supplies.
                 The total estimated direct costs for the three years is $6,566,991.
                After estimating the total direct costs, the IRS applied the FY 2021
                overhead rate of 58.83 percent to the estimated direct costs to
                calculate indirect costs of $3,863,360, for a total cost for the three-
                year period of $10,430,351.
                 The calculation of the total costs of the program for 2022 through
                2024 is below:
                
                
                
                Direct Costs....................................... ... $6,566,991
                Overhead at 58.83%................................. + 3,863,360
                 Total Program Costs.............................. ... 10,430,351
                
                2. Volume of Applications
                 The number of enrollments and renewals processed during FYs 2018,
                2019, and 2020 were 22,703; 29,350; and 22,367, respectively. The total
                number for the three years was 74,420. The IRS used this historical
                three-year volume to estimate the number of applications it expects to
                process in FYs 2022, 2023, and 2024.
                3. Unit Cost Per Application
                 To arrive at the total cost per application, the IRS divided the
                estimated three-year total of program costs by the total volume of
                applications expected over the same three-year period to determine a
                unit cost per application of $140, as shown below:
                
                
                
                Total Program Cost................................. ... $10,430,351
                Volume............................................. / 74,420
                Unit Cost.......................................... ... 140
                
                Special Analyses
                Regulatory Planning and Review
                 This regulation is not significant and is 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.
                Regulatory Flexibility Act
                 Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it
                is hereby certified that this regulation will not have a significant
                economic impact on a substantial number of small entities.
                [[Page 11370]]
                Only individuals, not businesses, can be enrolled agents or enrolled
                retirement plan agents. Accordingly, the user fee primarily affects
                individuals who are enrolled agents, apply to become enrolled agents,
                or are enrolled retirement plan agents. The Treasury Department and the
                IRS estimate that approximately 24,807 individuals will apply annually
                for enrollment as an enrolled agent, renewal as an enrolled agent, or
                renewal as an enrolled retirement plan agent.
                 Since individuals are not ``small entities'' for purposes of the
                Regulatory Flexibility Act, any economic impact of the user fee on
                small entities generally will occur only when an enrolled agent or
                enrolled retirement plan agent owns a small business or when a small
                business employs enrolled agents or enrolled retirement plan agents and
                reimburses them for their renewal fees. Therefore, 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
                $73 difference in cost between the $140 user fee and the previous $67
                user fee (for each enrolled agent or enrolled retirement plan agent
                that a small entity employs and pays for), which is unlikely to present
                a significant economic impact. The total economic impact of this
                regulation is thus approximately $1,810,911 annually, which is the
                product of the approximately 24,807 individuals and the $73 increase in
                the fee. Accordingly, the rule is 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), this notice of proposed rulemaking has
                been submitted to the Chief Counsel for Advocacy of the Small Business
                Administration for comment on its impact on small business.
                III. Unfunded Mandates Reform Act
                 Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA)
                requires that agencies assess anticipated costs and benefits and take
                certain other actions before issuing a final rule that includes any
                Federal mandate that may result in expenditures in any one year by a
                state, local, or tribal government, in the aggregate, or by the private
                sector, of $100 million in 1995 dollars, updated annually for
                inflation. This rule does not include any Federal mandate that may
                result in expenditures by state, local, or tribal governments, or by
                the private sector in excess of that threshold.
                IV. Executive Order 13132: Federalism
                 Executive Order 13132 (entitled ``Federalism'') prohibits an agency
                from publishing any rule that has federalism implications if the rule
                either imposes substantial, direct compliance costs on state and local
                governments, and is not required by statute, or preempts state law,
                unless the agency meets the consultation and funding requirements of
                section 6 of the Executive Order. These proposed regulations do not
                have federalism implications and do not impose substantial direct
                compliance costs on state and local governments or preempt state law
                within the meaning of the Executive Order.
                Comments and Public Hearing
                 Before these proposed amendments to the regulations are adopted as
                final regulations, consideration will be given to any comments that are
                submitted timely to the IRS as prescribed in the preamble under the
                ADDRESSES section. The Treasury Department and the IRS request comments
                on all aspects of the proposed regulations. Any electronic comments
                submitted, and to the extent practicable, any paper comments submitted,
                will be made available at www.regulations.gov or upon request.
                 A public hearing is being held by teleconference on May 11, 2022,
                beginning at 10 a.m. EST unless no outlines are received by May 2,
                2022.
                 The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who
                wish to comment by telephone at the hearing must submit written or
                electronic comments and an outline of the topics to be discussed and
                the time to be devoted to each topic by May 2, 2022 as prescribed in
                the preamble under the ADDRESSES section.
                 A period of 10 minutes will be allocated to each person for making
                comments. After the deadline for receiving outlines has passed, the IRS
                will prepare an agenda containing the schedule of speakers. Copies of
                the agenda will be made available at www.regulations.gov, search IRS
                and REG-114209-21. Copies of the agenda will also be available by
                emailing a request to [email protected]. Please put ``REG-114209-
                21 Agenda Request'' in the subject line of the email.
                 Announcement 2020-4, 2020-17 I.R.B. 667 (April 20, 2020), provides
                that until further notice, public hearings conducted by the IRS will be
                held telephonically. Any telephonic hearing will be made accessible to
                people with disabilities.
                Drafting Information
                 The principal author of these regulations is Mark Shurtliff, 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.
                Proposed Amendments to the Regulations
                 Accordingly, 26 CFR part 300 is proposed to be amended as follows:
                PART 300--USER FEES
                0
                Paragraph. 1. The authority citation for part 300 continues to read as
                follows:
                 Authority: 31 U.S.C. 9701.
                0
                Par. 2. Section 300.5 is amended by revising paragraphs (b) and (d) to
                read as follows:
                Sec. 300.5 Enrollment of enrolled agent fee.
                * * * * *
                 (b) Fee. The fee for initially enrolling as an enrolled agent with
                the IRS is $140.
                * * * * *
                 (d) Applicability date. This section is applicable beginning [the
                date that is 30 days after these regulations are published as final
                regulations in the Federal Register].
                0
                Par. 3. Section 300.6 is amended by revising paragraphs (b) and (d) to
                read as follows:
                Sec. 300.6 Renewal of enrollment of enrolled agent fee.
                * * * * *
                 (b) Fee. The fee for renewal of enrollment as an enrolled agent
                with the IRS is $140.
                * * * * *
                 (d) Applicability date. This section is applicable beginning [the
                date that is 30 days after these regulations are published as final
                regulations in the Federal Register].
                0
                Par. 4. Section 300.10 is amended by revising paragraphs (b) and (d) to
                read as follows:
                Sec. 300.10 Renewal of enrollment of enrolled retirement plan agent
                fee.
                * * * * *
                 (b) Fee. The fee for renewal of enrollment as an enrolled
                retirement plan agent with the IRS is $140.
                * * * * *
                 (d) Applicability date. This section is applicable beginning [the
                date that is 30 days after these regulations are
                [[Page 11371]]
                published as final regulations in the Federal Register].
                Douglas W. O'Donnell,
                Deputy Commissioner for Services and Enforcement.
                [FR Doc. 2022-04303 Filed 2-25-22; 11:15 am]
                BILLING CODE 4830-01-P
                

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