---
kind: "section"
citation: "26 C.F.R. § 300.0"
title: "26"
number: "300.0"
heading: "User fees; in general."
url: "https://uscodex.org/cfr/26/300.0"
---

# §300.0. User fees; in general.

- (a) **In general.** The regulations in this part 300 are designated the User Fee Regulations and provide rules relating to user fees under [31 U.S.C. 9701](/usc/31/9701.md).
- (b) **Applicability.** User fees are imposed on the following services:
  - (1) **Entering into an installment agreement.**
  - (2) **Restructuring or reinstating an installment agreement.**
  - (3) **Processing an offer to compromise.**
  - (4) **Taking the special enrollment examination to become an enrolled agent.**
  - (5) **Enrolling an enrolled agent.**
  - (6) **Renewing the enrollment of an enrolled agent.**
  - (7) **Enrolling an enrolled actuary.**
  - (8) **Renewing the enrollment of an enrolled actuary.**
  - (9) **Renewing the enrollment of an enrolled retirement plan agent.**
  - (10) **Taking the registered tax return preparer competency examination.**
  - (11) **Applying for a preparer tax identification number.**
  - (12) **Requesting an estate tax closing letter.**

## Notes

### Amendments

[T.D. 8589, 60 FR 8299, Feb. 14, 1995, as amended by T.D. 9086, 68 FR 48787, Aug. 15, 2003; T.D. 9288, 71 FR 58742, Oct. 5, 2006; T.D. 9306, 71 FR 78075, Dec. 28, 2006; T.D. 9370, 72 FR 72607, Dec. 21, 2007; T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9523, 76 FR 21806, Apr. 19, 2011; T.D. 9559, 76 FR 72623, Nov. 25, 2011; T.D. 9858, 84 FR 20804, May 13, 2019; T.D. 9957, 86 FR 53542, Sept. 28, 2021; T.D. 9962, 87 FR 11297, Mar. 1, 2022]

### Authority

Authority: 31 U.S.C. 9701.

### Source

Source: T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted.

### Amendments

[T.D. 8589, 60 FR 8299, Feb. 14, 1995, as amended by T.D. 9086, 68 FR 48787, Aug. 15, 2003; T.D. 9288, 71 FR 58742, Oct. 5, 2006; T.D. 9306, 71 FR 78075, Dec. 28, 2006; T.D. 9370, 72 FR 72607, Dec. 21, 2007; T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9523, 76 FR 21806, Apr. 19, 2011; T.D. 9559, 76 FR 72623, Nov. 25, 2011; T.D. 9858, 84 FR 20804, May 13, 2019; T.D. 9957, 86 FR 53542, Sept. 28, 2021; T.D. 9962, 87 FR 11297, Mar. 1, 2022]