GroundRules
26 CFR 300.6: Renewal of enrollment of enrolled agent fee.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 300—USER FEES
(a) Applicability. This section applies to the renewal of enrollment of enrolled agents with the IRS Office of Professional Responsibility pursuant to 31 CFR 10.6(d)(6).
(b) Fee. The fee for renewal of enrollment as an enrolled agent with the IRS is $140.
(c) Person liable for the fee. The person liable for the renewal of enrollment fee is the person renewing their enrollment as an enrolled agent with the IRS Office of Professional Responsibility.
(d) Applicability date. This section is applicable beginning October 31, 2022.
Collected 2026-08-27T02:25:11Z. Source file · JSON