U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 300 - PART 300—USER FEES
§ 300.0 - User fees; in general.
§ 300.1 - Installment agreement fee.
§ 300.2 - Restructuring or reinstatement of installment agreement fee.
§ 300.3 - Offer to compromise fee.
§ 300.4 - Enrolled agent special enrollment examination fee.
§ 300.5 - Enrollment of enrolled agent fee.
§ 300.6 - Renewal of enrollment of enrolled agent fee.
§ 300.7 - Enrollment of enrolled actuary fee.
§ 300.8 - Renewal of enrollment of enrolled actuary fee.
§ 300.9 - Renewal of enrollment of enrolled retirement plan agent fee.
§ 300.10 - Registered tax return preparer competency examination fee.
§ 300.11 - Fee for obtaining a preparer tax identification number.
§ 300.12 - Fee for estate tax closing letter.
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