Comment on FR Doc # 2010-31033

As an Enrolled Agent who was forced to pay the full renewal fee of $125 for re-enrollment and the new fee of $64.25 in the year 2010, I feel the rule should be made retroactive to provide the refund of the $159.25 over payment we were forced to make in this year of transition. As a small business owner in an economically devastated area, I must be diligent to keep my costs under control because my clients cannot afford to have me raising my fees just to cover unnecessary duplicate fees for any reason. This year has been particularly difficult and many of my clients are now unemployed or just barely hanging on to the micro business that once afforded them a meager living. They still need help in meeting their taxing obligations but they will have none if there is no money to pay for the filing of their returns. Free file and do-it-yourself are not viable options for busy small business owners. Please consider doing your part to help make it affordable for these people to meet their taxing responsibilities. J Walter EA/LTC