§ 300.5. Enrollment of enrolled agent fee.
124 words·~1 min read·
/us/cfr/t26/s§ 300.5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Applicability. This section applies to the initial enrollment of enrolled agents with the IRS Office of Professional Responsibility pursuant to 31 CFR 10.5(b).
(b)Fee. The fee for initially enrolling as an enrolled agent with the IRS is $140.
(c)Person liable for the fee. The person liable for the enrollment fee is the applicant filing for enrollment as an enrolled agent with the IRS Office of Professional Responsibility.
(d)Applicability date. This section is applicable beginning October 31, 2022. [T.D. 9288, 71 FR 58742, Oct. 5, 2006, as amended by T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9523, 76 FR 21807, Apr. 19, 2011; T.D. 9858, 84 FR 20804, May 13, 2019; T.D. 9966, 87 FR 58972, Sept. 29, 2022]
Connections1 cite this · traces to 1
Cited by 1 section
register
5 references not yet in our index
- T.D. 9288
- T.D. 9503
- T.D. 9523
- T.D. 9858
- T.D. 9966
Citation graph
cites case law
§ 300.5
Enrollment of enrolled agent fee.
Fed. Reg.×1
Treas. Dec.T.D. 9288
Treas. Dec.T.D. 9503
Treas. Dec.T.D. 9523
Treas. Dec.T.D. 9858
Treas. Dec.T.D. 9966
Cites 6Cited by 1 across 1 source