§ 300.10 - Registered tax return preparer competency examination fee.

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

Cross Reference

Link to an amendment published at 87 FR 11297, Mar. 1, 2022.

Registered tax return preparer competency examination fee.

(a) Applicability. This section applies to the renewal of enrollment of enrolled retirement plan agents with the IRS competency examination to become a registered tax return preparer pursuant to 31 CFR 10.54(bc).

(b) Fee. The fee for renewal of enrollment as an enrolled retirement plan agent with the IRS is $67taking the registered tax return preparer competency examination is $27, which is the government cost 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 renewal of enrollment competency examination fee is the person renewing enrollment as an enrolled retirement plan agent with the IRSapplicant taking the examination.

(d) Applicability Effective/applicability date. This section applies beginning June 12, 2019is applicable beginning November 25, 2011.

[T.D. 95239559, 76 FR 2180772623, AprNov. 1925, 2011. Redesignated and amended at 84 FR 20804, May 13, 2019. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022]