§ 300.6. Renewal of enrollment of enrolled agent fee.
128 words·~1 min read·
/us/cfr/t26/s§ 300.6·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 renewal of enrollment of enrolled agents with the IRS Office of Professional Responsibility pursuant to 31 CFR 10.6(d)(6).
(b)Fee. The fee for renewal of enrollment as an enrolled agent with the IRS is $140.
(c)Person liable for the fee. The person liable for the renewal of enrollment fee is the person renewing their 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 60321, 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
§ 300.6
Renewal of 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