Announcement 2020-4 — Internal Revenue Bulletin 2022-11

667 (April 20, 2020), provides that until further notice, public hearings conducted by the IRS will be held telephonically. Any telephonic hearing will be made accessible to people with disabilities.

Drafting Information

The principal author of these regulations is Mark Shurtliff, Office of the Associate Chief Counsel (Procedure and Administration). Other personnel from the Treasury Department and the IRS participated in the development of the regulations.

List of Subjects in 26 CFR Part 300

Reporting and recordkeeping requirements, User fees.

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 300 is proposed to be amended as follows:

PART 300—USER FEES

Paragraph. 1. The authority citation for part 300 continues to read as follows:

Authority: 31 U.S.C. 9701. Par. 2. 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 $140.

(d) Applicability date. This section is applicable beginning [the date that is 30 days after these regulations are published as final regulations in the Federal Register ].

Par. 3. 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 $140.

(d) Applicability date. This section is applicable beginning [the date that is 30 days after these regulations are published as final regulations in the Federal Register ].

Par. 4. Section 300.10 is amended by revising paragraphs (b) and (d) to read as follows:

§300.10 Renewal of enrollment of enrolled retirement plan agent fee .

(b) Fee . The fee for renewal of enrollment as an enrolled retirement plan agent with the IRS is $140.

(d) Applicability date. This section is applicable beginning [the date that is 30 days after these regulations are published as final regulations in the Federal Register ].

Douglas W. O’Donnell, Deputy Commissioner for Services

and Enforcement.

(Filed by the Office of the Federal Register on February 25, 2021, 11:15 a.m., and published in the issue of the Federal Register for March 1, 2022, 87 F.R. 11366)

March 14, 2022 902 Bulletin No. 2022–11