Treasury Department, Internal Revenue Service
This document contains interim final regulations relating to the imposition of user fees for the special enrollment examination for enrolled agents (EA SEE). These regulations reduce the user fee for each part of the EA SEE from $99 per part to $66 per part. The Independent Offices Appropriation Act of 1952 authorizes the charging of user fees. The text of these interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in this issue in the Proposed Rules section of this edition of the Federal Register.
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 300 [TD 10045] RIN 1545-BS12 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Interim final rule. SUMMARY: This document contains interim final regulations relating to the imposition of user fees for the special enrollment examination for enrolled agents (EA SEE). These regulations reduce the user fee for each part of the EA SEE from $99 per part to $66 per part. The Independent Offices Appropriation Act of 1952 authorizes the charging of user fees. The text of these interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in this issue in the Proposed Rules section of this edition of the Federal Register . DATES: Effective date: These regulations are effective on April 20, 2026. Applicability date: For date of applicability, see § 300.4(d) of these interim final regulations. FOR FURTHER INFORMATION CONTACT: Concerning the interim final regulations, Sean Dix at (202) 317-6845; concerning cost methodology, CFO Cost and User Fees at (202) 317-6400 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Authority This document contains interim final amendments to 26 CFR part 300 regarding user fees for the EA SEE. The Independent Offices Appropriation Act of 1952 (IOAA), which is codified at 31 U.S.C. 9701 , authorizes agencies to prescribe regulations that establish user fees for services provided by the agency. The…
Citation: 91 FR 20899
