Part 300 — User Fees
- §300.0 User fees; in general.
- §300.1 Installment agreement fee.
- §300.2 Restructuring or reinstatement of installment agreement fee.
- §300.3 Offer to compromise fee.
- §300.4 Enrolled agent special enrollment examination fee.
- §300.5 Enrollment of enrolled agent fee.
- §300.6 Renewal of enrollment of enrolled agent fee.
- §300.7 Enrollment of enrolled actuary fee.
- §300.8 Renewal of enrollment of enrolled actuary fee.
- §300.9 Renewal of enrollment of enrolled retirement plan agent fee.
- §300.10 Registered tax return preparer competency examination fee.
- §300.11 Fee for obtaining a preparer tax identification number.
- §300.12 Fee for estate tax closing letter.