---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchF/part300"
level: "part"
label: "Part 300"
heading: "User Fees"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchF-part300"
sections_count: 13
---

# Part 300 — User Fees

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter F — Procedure and Administration

## Sections

- [§300.0. User fees; in general.](/cfr/26/300.0.md)
- [§300.1. Installment agreement fee.](/cfr/26/300.1.md)
- [§300.2. Restructuring or reinstatement of installment agreement fee.](/cfr/26/300.2.md)
- [§300.3. Offer to compromise fee.](/cfr/26/300.3.md)
- [§300.4. Enrolled agent special enrollment examination fee.](/cfr/26/300.4.md)
- [§300.5. Enrollment of enrolled agent fee.](/cfr/26/300.5.md)
- [§300.6. Renewal of enrollment of enrolled agent fee.](/cfr/26/300.6.md)
- [§300.7. Enrollment of enrolled actuary fee.](/cfr/26/300.7.md)
- [§300.8. Renewal of enrollment of enrolled actuary fee.](/cfr/26/300.8.md)
- [§300.9. Renewal of enrollment of enrolled retirement plan agent fee.](/cfr/26/300.9.md)
- [§300.10. Registered tax return preparer competency examination fee.](/cfr/26/300.10.md)
- [§300.11. Fee for obtaining a preparer tax identification number.](/cfr/26/300.11.md)
- [§300.12. Fee for estate tax closing letter.](/cfr/26/300.12.md)