Unknown. Final regulations

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--- schema: federal-register doc_type: fedreg source_file: FR-2011-04-19.xml --- 76 75 Tuesday, April 19, 2011 Contents Agriculture Agriculture Department See Animal and Plant Health Inspection Service See Forest Service Animal Animal and Plant Health Inspection Service NOTICES Decision to Authorize Importation of Fresh Rambutan Fruit from Malaysia and Vietnam, 21854-21855 2011-9465 Antitrust Division Antitrust Division NOTICES Proposed Statements of Antitrust Enforcement Policy:

Accountable Care Organizations Participating in Medicare Shared Savings Program, 21894-21902 2011-9466 Centers Disease Centers for Disease Control and Prevention NOTICES Affordable Care Act; Funding, 21906 2011-9417 Agency Information Collection Activities; Proposals, Submissions, and Approvals, 21906-21907 2011-9419 Draft Action Plans: Public Health Action Plan to Combat Antimicrobial-Resistance, 21907-21908 2011-9418 Centers Medicare Centers for Medicare & Medicaid Services RULES Medicaid Program:

Federal Funding for Medicaid Eligibility Determination and Enrollment Activities, 21950-21975 2011-9340 NOTICES Statements of Organization, Functions, and Delegations of Authority, 21908-21909 2011-9439 Children Children and Families Administration NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Computerized Support Enforcement Systems, 21909-21910 2011-9423 University Centers for Excellence in Developmental Disabilities Education, Research, and Service - Annual Report, 21910 2011-9393 Commerce Commerce Department See National Oceanic and Atmospheric Administration NOTICES Agency Information Collection Activities;

Proposals, Submissions, and Approvals, 21856-21857 2011-9412 Commodity Futures Commodity Futures Trading Commission NOTICES Meetings; Sunshine Act, 21869 2011-9591 Consumer Product Consumer Product Safety Commission NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Prize Competitions and Contests, 21869-21870 2011-9424 Copyright Royalty Board Copyright Royalty Board PROPOSED RULES Recordkeeping for Use of Sound Recordings Under Statutory License, 21833-21835 2011-9455 Defense Acquisition Defense Acquisition Regulations System RULES Defense Federal Acquisition Regulation Supplements:

Acquisition of Commercial Items, 21810-21812 2011-8947 Ownership or Control by a Foreign Government, 21812 2011-8953 Techincal Amendments, 21809 2011-8955 PROPOSED RULES Defense Federal Acquisition Regulation Supplements: Alternative Line-Item Structure, 21847-21849 2011-8966 Construction and Architect-Engineer Services Performance Evaluation, 21851-21852 2011-8962 Responsibility and Liability for Government Property, 21852-21853 2011-8958 Ships Bunkers Easy Acquisition Card and Aircraft Ground Services, 21849-21850 2011-8959 Defense Department Defense Department See Defense Acquisition Regulations System NOTICES Meetings:

Defense Advisory Committee on Military Personnel Testing, 21870 2011-9440 Drug Drug Enforcement Administration NOTICES Importers of Controlled Substances; Applications, 2011-9366 21915-21916 2011-9367 Manufacturers of Controlled Substances; Applications, 2011-9369 21916 2011-9370 Manufacturers of Controlled Substances; Registrations, 2011-9360 21916-21917 2011-9361 Education Education Department NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 21870-21871 2011-9453 Agency Information Collection Activities;

Proposals, Submissions, and Approvals: Correction, 21871 2011-9452 Applications for New Awards: Enhanced Assessment Instruments Grants Program, 21978-21984 2011-9484 Arbitration Panel Decisions, 21871-21873 2011-9476 2011-9477 Enhanced Assessment Instruments, 21986-21997 2011-9479 Invitation for Proposals for Taking Ownership and Operation of TEACH Campaign, 21873-21877 2011-9485 Energy Department Energy Department See Energy Efficiency and Renewable Energy Office See Federal Energy Regulatory Commission PROPOSED RULES Energy Conservation Program:

Certification, Compliance, and Enforcement for Consumer Products and Commercial and Industrial Equipment, 21813-21815 2011-9473 NOTICES Environmental Management Advisory Board; Call for Nominations, 21877-21878 2011-9470 Meetings: Environmental Management Site-Specific Advisory Board, Nevada, 21878 2011-9468 Environmental Management Site-Specific Advisory Board, Portsmouth, 21878-21879 2011-9472 Energy Efficiency Energy Efficiency and Renewable Energy Office NOTICES Energy Conservation Program for Consumer Products;

Waivers: LG; Residential Clothes Washer Test Procedure, 21879-21881 2011-9474 Samsung Electronics America, Inc.; Residential Clothes Washer Test Procedure, 21881-21885 2011-9475 Environmental Protection Environmental Protection Agency RULES Approvals and Promulgations of Implementation Plans: State of Nevada; PM-10; Determinations Regarding Attainment for Truckee Meadows Nonattainment Area, 21807-21808 2011-9295 PROPOSED RULES Approvals and Promulgations of State Implementation Plans:

Colorado; Interstate Transport of Pollution Revisions for 1997 PM2.5 and 8-Hour Ozone NAAQS, etc., 21835-21847 2011-9451 NOTICES Meetings: SFIREG POM Working Committee, 21892-21893 2011-9449 Federal Aviation Federal Aviation Administration PROPOSED RULES Airworthiness Directives: Boeing Co. Model 737 Airplanes, 21815-21820 2011-9410 Bombardier, Inc. Model DHC-8-400 Series Airplanes, 21820-21822 2011-9408 Empresa Brasileira de Aeronautica S.A. (EMBRAER) Model EMB-135ER, -135KE, -135KL, and -135LR Airplanes, etc., 21822-21825 2011-9409 Proposed Amendments of Class E Airspace:

Drummond Island, MI, 21826-21827 2011-9400 El Dorado, KS, 21827-21828 2011-9377 Fulton, MO, 21825-21826 2011-9380 Harrisonville, MO, 21830-21831 2011-9391 Mobridge, SD, 21828-21829 2011-9395 Proposed Establishments of Class E Airspace: Hearne, TX, 21831-21832 2011-9379 Proposed Revisions of Class E Airspace: Yakutat, AK, 21832-21833 2011-9398 NOTICES Aviation Rulemaking Advisory Committee: New Task Assignment, 21936-21938 2011-9399 Environmental Assessments; Availability, etc.:

Air Tour Management Plan Program, Big Cypress National Preserve; Request for Public Scoping Comments, 21938 2011-9402 Proposed Runway Extension, Devils Lake Regional Airport, Devils Lake, ND, 21938-21939 2011-9227 Noise Exposure Maps: Receipt of Noise Compatibility Program and Request for Review; Lambert-St. Louis International Airport, St. Louis, MO, 21939-21940 2011-9382 Federal Communications Federal Communications Commission NOTICES Agency Information Collection Activities;

Proposals, Submissions, and Approvals, 21893-21894 2011-9407 Federal Emergency Federal Emergency Management Agency NOTICES Emergency Declarations: North Dakota; Amendment No. 1, 21911-21912 2011-9427 Federal Energy Federal Energy Regulatory Commission NOTICES Applications: BOST5 Hydroelectric Company, LLC, 21885-21886 2011-9375 Xcel Energy, 21886-21887 2011-9374 Combined Filings, 21887-21889 2011-9406 2011-9416 Extensions Of Time: Nebraska Public Power District; Southwest Power Pool Regional Entity, 21889 2011-9371 Filings:

Charles D. Lasky, 21889 2011-9373 Meetings; Sunshine Act, 21889-21891 2011-9523 Preliminary Permit Applications: Seneca Nation of Indians, 21891-21892 2011-9376 Review of Cost Submittals by Other Federal Agencies for Administering Part I of Federal Power Act: Requesting Questions and Comments on Fiscal Year 2010 Other Federal Agency Cost Submissions, 21892 2011-9372 Federal Highway Federal Highway Administration NOTICES Final Federal Agency Actions on Proposed Highway in Indiana, 21940-21943 2011-9420 Federal Railroad Federal Railroad Administration NOTICES Discontinuances or Modifications of Railroad Signal Systems;

Applications for Approval, 21943 2011-9386 Petitions for Waivers of Compliance: Illinois Railway Museum, 21943-21944 2011-9385 Mr. David Kloke, 21944 2011-9384 Federal Reserve Federal Reserve System NOTICES Federal Open Market Committee; Domestic Policy Directive, 21894 2011-9364 Federal Trade Federal Trade Commission NOTICES Proposed Statements of Antitrust Enforcement Policy: Accountable Care Organizations Participating in Medicare Shared Savings Program, 21894-21902 2011-9466 Food and Drug Food and Drug Administration NOTICES Debarment Orders:

Ivyl W. Wells, 21910-21911 2011-9431 Forest Forest Service NOTICES Environmental Impact Statements; Availability, etc.: Village at Wolf Creek Land Exchange, Mineral County, CO, 21855-21856 2011-9425 Health and Human Health and Human Services Department See Centers for Disease Control and Prevention See Centers for Medicare & Medicaid Services See Children and Families Administration See Food and Drug Administration NOTICES Privacy Act; Systems of Records, 21902-21906 2011-9467 Homeland Homeland Security Department See Federal Emergency Management Agency See U.S.

Citizenship and Immigration Services Interior Interior Department See Land Management Bureau Internal Revenue Internal Revenue Service RULES User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents, 21805-21807 2011-9469 NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 21944-21947 2011-9461 2011-9463 2011-9464 Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, 21947-21948 2011-9471 International Trade Com International Trade Commission NOTICES Antidumping and Countervailing Duty Investigations:

Galvanized Steel Wire from China and Mexico, 21914 2011-9383 Justice Department Justice Department See Antitrust Division See Drug Enforcement Administration NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Semi-Annual Progress Report for Grants to Indian Tribal Governments Program, 21914-21915 2011-9353 Land Land Management Bureau NOTICES Public Land Orders: No. 7762; Extension of Public Land Order No. 6845; New Mexico, 21914 2011-9428 Library Library of Congress See Copyright Royalty Board National Oceanic National Oceanic and Atmospheric Administration NOTICES Endangered and Threatened Species:

Take of Anadromous Fish; Application for Renewal of Scientific Research Permit, 21857-21858 2011-9456 Take of Anadromous Fish; Applications for Seven New Scientific Research Permits and One Permit Modification, 21858-21860 2011-9454 Take of Anadromous Fish; Receipt of Permit Application; Request for Comments, 21857 2011-9450 Magnuson-Stevens Act Provisions; Fisheries of Northeastern United States: Northeast Multispecies Fishery; Approved Sector Monitoring Service Providers, 21861 2011-9458 Takes of Marine Mammals Incidental to Specified Activities:

Harbor Activities Related to Delta IV/Evolved Expendable Launch Vehicle at Vandenberg Air Force Base, CA, 21862-21869 2011-9459 National Transportation National Transportation Safety Board NOTICES Meetings; Sunshine Act, 21917 2011-9565 Nuclear Regulatory Nuclear Regulatory Commission NOTICES Applications and Amendments to Facility Operating Licenses Involving No Significant Hazards Considerations, 21917-21928 2011-9177 Environmental Assessments; Availability, etc.: Washington State University Modified TRIGA Nuclear Radiation Center Reactor, 21928-21931 2011-9436 Railroad Retirement Railroad Retirement Board NOTICES Meetings;

Sunshine Act, 21931 2011-9537 Securities Securities and Exchange Commission NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 21931-21932 2011-9414 Self-Regulatory Organizations; Proposed Rule Changes: Financial Industry Regulatory Authority, Inc., 21932 2011-9413 International Securities Exchange, LLC, 21934-21935 2011-9438 New York Stock Exchange LLC, 21932-21934 2011-9432 Small Business Small Business Administration NOTICES Agency Information Collection Activities;

Proposals, Submissions, and Approvals, 21935 2011-9443 Disaster Declarations: Hawaii, 21935-21936 2011-9388 2011-9390 Missouri; Amendment 1, 21936 2011-9445 Requests for Exemptions: Emergence Capital Partners SBIC, LP, 21936 2011-9102 Transportation Department Transportation Department See Federal Aviation Administration See Federal Highway Administration See Federal Railroad Administration Treasury Treasury Department See Internal Revenue Service U.S. Citizenship U.S. Citizenship and Immigration Services NOTICES Agency Information Collection Activities;

Proposals, Submissions, and Approvals: Application for Employment Authorization, 21912-21913 2011-9442 Application for Posthumous Citizenship, 21913-21914 2011-9441 Request to Enforce Affidavit of Financial Support and Intent to Petition for Custody, etc., 21912 2011-9437 Separate Parts In This Issue Part II Health and Human Services Department, Centers for Medicare & Medicaid Services, 21950-21975 2011-9340 Part III Education Department, 21978-21984 2011-9484 Part IV Education Department, 21986-21997 2011-9479 Reader Aids Consult the Reader Aids section at the end of this page for phone numbers, online resources, finding aids, reminders, and notice of recently enacted public laws.

To subscribe to the Federal Register Table of Contents LISTSERV electronic mailing list, go to http://listserv.access.gpo.gov and select Online mailing list archives, FEDREGTOC-L, Join or leave the list (or change settings); then follow the instructions. 76 75 Tuesday, April 19, 2011 Rules and Regulations DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 300 [TD 9523] RIN 1545-BJ65 User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents AGENCY:

Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains amendments to the regulations relating to the imposition of user fees for enrolled agents and enrolled retirement plan agents. The final regulations lower the initial enrollment and renewal of enrollment user fees for enrolled agents and enrolled retirement plan agents and separate the enrolled retirement plan agent user fees from the enrolled agent user fees. The final regulations affect individuals who are, or apply to become, enrolled agents or enrolled retirement plan agents.

DATES: *Effective Date:* These regulations are effective on April 19, 2011. *Applicability Date:* For dates of applicability see §§ 300.5(d), 300.6(d), 300.9(d), 300.10(d), and 300.11(d). FOR FURTHER INFORMATION CONTACT: Concerning the final regulations, Emily M. Lesniak at

(202)622-4570, or concerning cost methodology, Eva J. Williams at

(202)435-5514 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background This document contains final regulations relating to the initial enrollment and renewal of enrollment for enrolled agents and enrolled retirement plan agents. The Independent Offices Appropriations Act of 1952, which is codified at 31 U.S.C. 9701, authorizes agencies to prescribe regulations establishing user fees for services provided by the agency. Regulations prescribing user fees are subject to the policies of the President, which are currently set forth in the Office of Management and Budget Circular A-25 (the OMB Circular), 58 FR 38142 (July 15, 1993). The OMB Circular requires agencies seeking to impose user fees for providing special benefits to identifiable recipients to calculate the full cost of providing those benefits. Section 330 of title 31 of the United States Code authorizes the Secretary of the Treasury to regulate the practice of representatives before the Treasury Department. Pursuant to section 330 of title 31, the Secretary has published regulations governing practice before the IRS in 31 CFR part 10 and reprinted the regulations as Treasury Department Circular No. 230 (Circular 230). Section 10.4 of Circular 230 authorizes the Commissioner of Internal Revenue to grant status as an enrolled agent or enrolled retirement plan agent to applicants who demonstrate special competence in tax matters. To become an enrolled agent or enrolled retirement plan agent, an applicant generally must pass a special enrollment examination and file an application for enrollment with the IRS. An individual granted status as an enrolled agent or enrolled retirement plan agent as provided in § 10.6(d) of Circular 230 must renew enrollment every three years to maintain active enrollment and be able to practice before the IRS. On December 10, 2010, the Treasury Department and the IRS published in the **Federal Register** (75 FR 76940) a notice of proposed rulemaking proposing amendments to part 300 of title 26 of the Code of Federal Regulations. The regulations proposed to reduce the initial enrollment and renewal of enrollment user fees for enrolled agents and enrolled retirement plan agents to $30 from $125. The reduction in user fees is necessary to account for the reallocation of portions of the enrolled agent and enrolled retirement plan agent renewal processes to the preparer tax identification number

(PTIN)application and renewal process. The costs to the government for the reallocated portions of the enrolled agent and enrolled retirement plan agents initial enrollment and renewal of enrollment processes are now recovered by the user fee to apply for or renew a PTIN (TD 9503, 75 FR 60316). Additionally, these regulations proposed to separate the enrolled retirement plan agent user fees from the enrolled agent user fees. A public hearing was scheduled for January 14, 2011. The IRS did not receive any requests to testify at the public hearing, and the hearing was cancelled. The IRS received written comments in response to the proposed regulations. After careful consideration of the public comments, the Treasury Department and the IRS decided to adopt without substantive modification the proposed regulations reducing the enrolled agent and enrolled retirement plan agent initial enrollment and renewal of enrollment user fees to $30 and separating the enrolled retirement plan agent user fees from the enrolled agent user fees. Summary of Comments The IRS received five comments in response to the notice of proposed rulemaking. The comments were considered and are available for public inspection at *http://www.regulations.gov* or upon request. The comments related to the reduced enrolled agent user fees; Announcement 2010-81 (2010-45 IRB 638), which delayed the renewal period for enrolled agents whose social security or tax identification number ends in 4, 5, or 6; the recently published final regulations under section 6109 (TD 9501, 75 FR 60309), which require tax return preparers who prepare all or substantially all of a tax return or claim for refund for compensation to have a PTIN; the final regulations implementing a $50 user fee to the IRS to apply for or renew a PTIN; and the proposed amendments to Circular 230 (75 FR 51713). The IRS did not receive any comments regarding the separation of the enrolled retirement plan agent user fees from the enrolled agent user fees. The comments relating to the proposed regulations reducing the enrolled agent and enrolled retirement plan agent user fees are summarized in this preamble. To the extent that the comments raised issues regarding other Treasury Department guidance, the Treasury Department and the IRS have considered or will consider the comments in connection with the relevant guidance. The IRS received two comments regarding the amount of the user fees in the proposed regulations. One comment supported reducing the initial enrollment and renewal of enrollment user fees for enrolled agents to $30. Another comment requested that the reduction in the user fee to renew enrollment as an enrolled agent be made retroactive. The Treasury Department and the IRS took steps to prevent duplication of costs for enrolled agents whose enrollment renewal period was scheduled to begin after the effective date of the user fee to apply for or renew of PTIN, but before the enrolled agent user fees are reduced. As previously discussed, the enrolled agent and enrolled retirement plan agent user fees are being reduced to account for the reallocation of part of the enrollment processes to the PTIN application and renewal process. On October 14, 2010, the Treasury Department and the IRS issued Announcement 2010-81, which delayed the renewal period for enrolled agents who were scheduled to renew their enrollment between November 1, 2010, and January 31, 2011. Thus, the Announcement delayed the renewal period for those enrolled agents required to both renew their enrollment and obtain a PTIN between September 28, 2010 and January 31, 2011 until guidance reducing the renewal of enrollment user fees could be finalized. Further, the OMB Circular provides that Federal agencies should recover the full cost of providing a special benefit to an identifiable recipient. Designation as an enrolled agent is a special benefit that is conferred upon a specific individual, and under the OMB Circular, the IRS should recover the full cost of providing this benefit. Prior to the implementation of the user fee to apply for or renew a PTIN, the cost to the government to process an initial enrollment or renewal of enrollment application for an enrolled agent or enrolled retirement plan agent was $125. Thus, the reduced $30 user fee would not recover the entire cost to the government to process applications submitted before the effective date of the regulations implementing the user fee to apply for or renew a PTIN. After considering the public comments, the Treasury Department and the IRS have decided to adopt the proposed regulations without substantive modification. Effective/Applicability Date The Administrative Procedure Act provides that substantive rules will not be effective until thirty days after the final regulations are published in the **Federal Register** (5 U.S.C. 553(d)). Final regulations may be effective prior to thirty days after publication if the publishing agency finds that there is good cause for an earlier effective date. The Treasury Department and the IRS finalized regulations that require all tax return preparers who prepare all or substantially all of a tax return or claim for refund for compensation to use a PTIN as their identifying number and to pay a $64.25 fee, which includes the amount paid to the vendor, to apply for or renew a PTIN. Tax return preparers who prepare all or substantially all of a tax return or claim for refund must obtain or renew their PTIN for the 2011 tax season. Circular 230 requires that, to maintain active enrollment to practice before the IRS, enrolled agents must renew enrollment every third year after initial enrollment is granted. Under Circular 230, enrolled agents with social security numbers or tax identification numbers ending in 4, 5, or 6 were scheduled to renew their enrollment between November 1, 2010 and January 31, 2011. To enable these enrolled agents to renew their enrollment at the reduced fee, the IRS issued Announcement 2010-81 on October 14, 2010, which delayed the renewal period for enrolled agents with social security numbers or tax identification numbers ending in 4, 5, or 6. The renewal process cannot be reinstated until these regulations are finalized; otherwise, these enrolled agents will pay twice for the IRS to perform compliance and suitability checks. To minimize the disruption to the enrolled agent program caused by the delay of renewal, the renewal process must be reinstated as quickly as possible. Thus, the Treasury Department and the IRS find that there is good cause for these regulations to be effective upon the publication of a Treasury decision adopting these rules as final regulations in the **Federal Register** . Special Analyses It has been determined that this final rule is not a significant regulatory action as defined in Executive Order 12866. It is hereby certified that the regulations will not have a significant economic impact on a substantial number of small entities. Accordingly, a regulatory flexibility analysis is not required. This certification is based upon the information that follows. The regulations do not place an additional filing requirement on enrolled agents or enrolled retirement plan agents and decrease the enrollment costs already in effect. Thus, the regulations should reduce the economic impact imposed by the current enrolled agent and enrolled retirement plan agent user fees. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and because the regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Code, the notice of proposed rulemaking was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. The Chief Counsel for Advocacy did not submit comments on the notice of proposed rulemaking. Drafting Information The principal author of these regulations is Emily M. Lesniak, Office of the Associate Chief Counsel (Procedure and Administration). List of Subjects in 26 CFR Part 300 Reporting and recordkeeping requirements, User fees. Adoption of Amendments to the Regulations Accordingly, 26 CFR part 300 is amended as follows: PART 300—USER FEES **Paragraph 1.** The authority citation for part 300 continues to read in part as follows: Authority: 31 U.S.C. 9701. **Par. 2.** Section 300.0 is amended by: 1. Redesignating paragraph (b)(9) as paragraph (b)(12). 2. Adding new paragraph (b)(9). 3. Adding paragraphs (b)(10) and (b)(11). The additions read as follows. § 300.0 User fees; in general.

(b)* * *

(9)Taking the special enrollment examination to become an enrolled retirement plan agent.

(10)Enrolling an enrolled retirement plan agent.

(11)Renewing the enrollment of an enrolled retirement plan agent. **Par. 3.** Section 300.4 is amended by revising the heading to read as follows: § 300.4 Enrolled agent special enrollment examination fee. **Par. 4.** Section 300.5 is amended by revising paragraphs

(b)and

(d)to read as follows: § 300.5 Enrollment of enrolled agent fee.

(b)*Fee.* The fee for initially enrolling as an enrolled agent with the IRS is $30.

(d)*Effective/applicability date.* This section is applicable beginning April 19, 2011. **Par. 5.** Section 300.6 is amended by revising paragraphs

(b)and

(d)to read as follows: § 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 $30.

(d)*Effective/applicability date.* This section is applicable beginning April 19, 2011. § 300.9 [Redesignated as § 300.12] **Par. 6.** Redesignate § 300.9 as § 300.12. **Par. 7.** Add new § 300.9 to read as follows: § 300.9 Enrolled retirement plan agent special enrollment examination fee.

(a)*Applicability.* This section applies to the special enrollment examination to become an enrolled retirement plan agent pursuant to 31 CFR 10.4(b).

(b)*Fee.* The fee for taking the enrolled retirement plan agent special enrollment examination is $11 per part, which is the cost to the government for overseeing the examination and does not include any fees charged by the administrator of the examination.

(c)*Person liable for the fee.* The person liable for the enrolled retirement plan agent special enrollment examination fee is the applicant taking the examination.

(d)*Effective/applicability date.* This section is applicable beginning April 19, 2011. **Par. 8.** Section 300.10 is added to read as follows: § 300.10 Enrollment of enrolled retirement plan agent fee.

(a)*Applicability.* This section applies to the initial enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b).

(b)*Fee.* The fee for initially enrolling as an enrolled retirement plan agent with the IRS is $30.

(c)*Person liable for the fee.* The person liable for the enrollment fee is the applicant filing for enrollment as an enrolled retirement plan agent with the IRS.

(d)*Effective/applicability date.* This section is applicable beginning April 19, 2011. **Par. 9.** Section 300.11 is added to read as follows: § 300.11 Renewal of enrollment of enrolled retirement plan agent fee.

(a)*Applicability.* This section applies to the renewal of enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b).

(b)*Fee.* The fee for renewal of enrollment as an enrolled retirement plan agent with the IRS is $30.

(c)*Person liable for the fee.* The person liable for the renewal of enrollment fee is the person renewing enrollment as an enrolled retirement plan agent with the IRS.

(d)*Effective/applicability date.* This section is applicable beginning April 19, 2011. Steven T. Miller, Deputy Commissioner for Services and Enforcement. Approved: April 13, 2011. Michael Mundaca, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2011-9469 Filed 4-14-11; 4:15 pm]

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