[Federal Register Volume 87, Number 40 (Tuesday, March 1, 2022)]
[Proposed Rules]
[Pages 11366-11371]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-04303]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 300

[REG-114209-21]
RIN 1545-BQ17


User Fees Relating to Enrolled Agents and Enrolled Retirement 
Plan Agents

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking and notice of public hearing.

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SUMMARY: This document contains proposed amendments to the regulations 
relating to user fees for enrolled agents and enrolled retirement plan 
agents. This document also contains a notice of public hearing on the 
proposed regulations. The proposed regulations increase the renewal 
user fee for enrolled retirement plan agents from $67 to $140. In 
addition, the proposed regulations increase both the enrollment and 
renewal user fee for enrolled agents from $67 to $140. The proposed 
regulations affect individuals who are or apply to become enrolled 
agents and individuals who are enrolled retirement plan agents. The 
Independent Offices

[[Page 11367]]

Appropriation Act of 1952 authorizes charging user fees.

DATES: Electronic or written comments must be received by May 11, 2022. 
The public hearing is being held by teleconference on May 9, 2022 at 10 
a.m. EST. Requests to speak and outlines of topics to be discussed at 
the public hearing must be received by May 2, 2022. If no outlines are 
received by May 2, 2022, the public hearing will be cancelled. Requests 
to attend the public hearing must be received by 5 p.m. EST on May 9, 
2022. The telephonic hearing will be made accessible to people with 
disabilities. Requests for special assistance during the telephonic 
hearing must be received by May 6, 2022.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-114209-
21). Once submitted to the Federal eRulemaking Portal, comments cannot 
be edited or withdrawn. The IRS expects to have limited personnel 
available to process comments that are submitted on paper or through 
the mail. Any comments submitted on paper will be considered to the 
extent practicable. The IRS will publish any comments submitted 
electronically, and to the extent practicable comments submitted on 
paper, to the public docket. Send submissions to: CC:PA:LPD:PR (REG-
114209-21), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben 
Franklin Station, Washington, DC 20044.
    For those requesting to speak during the hearing, send an outline 
of topic submissions electronically via the Federal eRulemaking Portal 
at www.regulations.gov (indicate IRS and REG-114209-21).
    Individuals who want to testify (by telephone) at the public 
hearing must send an email to [email protected] to receive the 
telephone number and access code for the hearing. The subject line of 
the email must contain the regulation number REG-114209-21 and the word 
TESTIFY. For example, the subject line may say: Request to TESTIFY at 
Hearing for REG-114209-21. The email should include a copy of the 
speaker's public comments and outline of topics. Individuals who want 
to attend (by telephone) the public hearing must also send an email to 
[email protected] to receive the telephone number and access code 
for the hearing. The subject line of the email must contain the 
regulation number REG-114209-21 and the word ATTEND. For example, the 
subject line may say: Request to ATTEND Hearing for REG-114209-21. To 
request special assistance during the telephonic hearing, contact the 
Publications and Regulations Branch of the Office of Associate Chief 
Counsel (Procedure and Administration) by sending an email to 
[email protected] (preferred) or by telephone at (202) 317-5177 
(not a toll-free number).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Mark Shurtliff at (202) 317-6845; concerning cost methodology, Michael 
A. Weber at (202) 803-9738; concerning submission of comments, the 
public hearing, and the access code to attend the hearing by telephone, 
Regina Johnson at (202) 317-5177 (not toll-free numbers) or 
[email protected].

SUPPLEMENTARY INFORMATION: 

Background and Explanation of Provisions

    This document contains proposed amendments to 26 CFR part 300 
regarding user fees.

A. Enrolled Agents and Enrolled Retirement Plan Agents

    Section 330 of Title 31 of the United States Code authorizes the 
Secretary of the Treasury to regulate the practice of representatives 
before the Department of the Treasury (Treasury Department) and 
requires that an individual seeking to practice demonstrate the 
necessary qualifications, competency, and good character, and 
reputation. The rules governing practice before the IRS are published 
in 31 CFR, Subtitle A, part 10, and reprinted as Treasury Department 
Circular No. 230 (Circular 230).
    Section 10.4(a) of Circular 230 authorizes the IRS to grant 
enrollment as enrolled agents to individuals who demonstrate special 
competence in tax matters by passing a written examination, the 
Enrolled Agent Special Enrollment Examination (EA SEE), and who have 
not engaged in any conduct that would justify suspension or disbarment 
under Circular 230.
    Section 10.4(b) of Circular 230 authorizes the IRS to grant status 
as enrolled retirement plan agents to individuals who demonstrate 
special competence in qualified retirement plan matters by passing a 
written examination, the Enrolled Retirement Plan Agent Special 
Enrollment Examination (ERPA SEE), and who have not engaged in any 
conduct that would justify suspension or disbarment under Circular 230. 
The IRS stopped offering the ERPA SEE as of February 12, 2016, and no 
longer accepts applications for new enrollment as an enrolled 
retirement plan agent. Individuals who were already enrolled as 
enrolled retirement plan agents may continue to apply for renewal of 
their status.
    Section 10.4(d) also authorizes the IRS to grant enrollment as an 
enrolled agent or an enrolled retirement plan agent to a qualifying 
former IRS employee by virtue of past IRS service and technical 
experience if the former employee has not engaged in any conduct that 
would justify suspension or disbarment under the provisions of Circular 
230 and meets certain other requirements. Application for enrollment as 
an enrolled agent based on former employment with the IRS must be made 
within three years from the date of separation from that employment and 
does not require passing the EA-SEE. When the IRS discontinued offering 
the ERPA-SEE necessary for enrollment as an enrolled retirement plan 
agent for individuals without IRS work experience, effective February 
12, 2016, the IRS stopped granting individuals enrollment as enrolled 
retirement plan agents by virtue of past service and technical 
experience in the IRS.
    Once eligible for enrollment as an enrolled agent, whether by 
examination or former employment with the IRS, an individual must file 
an application for enrollment with the IRS and currently pay a $67 
nonrefundable user fee. To maintain active enrollment and practice 
before the IRS, an individual who has been enrolled as an enrolled 
agent or enrolled retirement plan agent must file an application to 
renew enrollment every three years and currently pay a $67 
nonrefundable user fee. 31 CFR 10.6(d).
    The IRS Return Preparer Office (RPO) is responsible for certain 
matters related to authority to practice before the IRS, including 
acting on applications for enrollment and renewal of enrolled agents 
and for renewal of enrolled retirement plan agents. 31 CFR 10.1. As a 
condition for enrollment as an enrolled agent, the RPO may conduct a 
federal tax-compliance check to determine whether an applicant has 
filed all required tax returns and has no outstanding federal tax debts 
and a suitability check to determine whether an applicant has engaged 
in any conduct that would justify suspending or disbarring any 
practitioner under Circular 230. 31 CFR 10.5(d). As a condition for 
renewal, enrolled agents and enrolled retirement plan agents must 
certify completion of the continuing education requirements. 31 CFR 
10.6(e).

[[Page 11368]]

    As part of its responsibility for administering the enrollment and 
renewal program, RPO determines whether applicants have met the above 
requirements. 31 CFR 10.6(j)(1). An applicant who is denied enrollment 
as an enrolled agent for failure to pass a tax-compliance check may 
reapply if the applicant becomes current with respect to the 
applicant's tax liabilities. 31 CFR 10.5(d)(2). Applicants who fail to 
meet the continuing education and fee payment requirements for renewal 
receive from RPO a notice that states the basis for RPO's determination 
of noncompliance and provides an opportunity to cure the failure. 31 
CFR 10.6(j)(1).

B. User Fee Authority

    The Independent Offices Appropriation Act of 1952 (IOAA) (31 U.S.C. 
9701) authorizes each agency to promulgate regulations establishing the 
charge for services provided by the agency. The IOAA states that the 
services provided by an agency should be self-sustaining to the extent 
possible. 31 U.S.C. 9701(a). The IOAA provides that user fee 
regulations are subject to policies prescribed by the President, which 
are currently set forth in the Office of Management and Budget (OMB) 
Circular A-25 (OMB Circular), 58 FR 38142 (July 15, 1993).
    Section 6a(1) of OMB Circular A-25 states that when a service 
offered by an agency provides special benefits to identifiable 
recipients beyond those accruing to the general public, the agency is 
to charge a user fee to recover the full cost of providing the service. 
Section 8e of OMB Circular A-25 requires agencies to review user fees 
biennially and update the fees as necessary to reflect changes in the 
cost of providing the underlying services. During the biennial review, 
an agency must calculate the full cost of providing each service, 
taking into account all direct and indirect costs to any part of the 
U.S. government. Under section 6d(1) of OMB Circular A-25, the full 
cost of providing a service includes, but is not limited to, an 
appropriate share of salaries, medical insurance and retirement 
benefits, management costs, and physical overhead and other indirect 
costs, including rents, utilities, and travel, associated with 
providing the service.
    An agency should set the user fee at an amount that recovers the 
full cost of providing the service unless the agency requests, and the 
OMB grants, an exception to the full-cost requirement. Under section 
6c(2) of OMB Circular A-25, the OMB may grant exceptions when the cost 
of collecting the fees would represent an unduly large part of the fee 
for the activity or when any other condition exists that, in the 
opinion of the agency head, justifies an exception. When the OMB grants 
an exception, the agency does not collect the full cost of providing 
the service and must fund the remaining cost of providing the service 
from other available funding sources. Consequently, the agency 
subsidizes the cost of the service to the recipients of reduced-fee 
services even though the service confers a special benefit on those 
recipients who would otherwise be required to pay the full cost of 
receiving the benefit as provided for by the IOAA and OMB Circular A-
25.

C. Enrollment and Renewal User Fees for the Enrolled Agent and Renewal 
User Fee for the Enrolled Retirement Plan Agent

    As discussed in section A of this preamble, an individual who has 
been granted enrollment as an enrolled agent or an enrolled retirement 
plan agent may practice before the IRS. The IRS confers benefits on 
individuals who are enrolled agents or enrolled retirement plan agents 
beyond those that accrue to the general public by allowing them to 
practice before the IRS. Because the ability to practice before the IRS 
is a special benefit, the IRS charges a user fee to recover the full 
cost associated with administering the program for enrollment and 
renewal of enrolled agents and renewal of enrolled retirement plan 
agents. Final regulations (TD 9858) published in the Federal Register 
(84 FR 20801-01) on May 13, 2019, established the current $67 fee per 
enrollment or renewal of enrollment. At that time the Treasury 
Department and the IRS determined that a $67 user fee would recover the 
full direct and indirect costs the government would incur to administer 
the enrollment and renewal program.
    As required by the IOAA and the OMB Circular, the RPO completed its 
2021 biennial review of the enrollment and renewal user fees associated 
with enrolled agents and enrolled retirement plan agents. As discussed 
in section D of this preamble, during its review the RPO took into 
account the increase in labor, benefits, and overhead costs incurred in 
connection with providing services to individuals who enroll or renew 
enrollment as enrolled agents and enrolled retirement plan agents since 
the user fee was last changed in 2019. The increase took into account 
additional staffing that allows RPO to provide a higher quality of 
service to individuals seeking to enroll or renew enrollment. The RPO 
also took into account a re-allocation of certain labor costs in their 
methodology. The RPO determined that the full cost of administering the 
program for enrolled agents and enrolled retirement plan agents has 
increased from $67 to $140 per application for enrollment or renewal. 
The proposed fee complies with the directive in the OMB Circular to 
recover the full cost of providing a service that confers special 
benefits on identifiable recipients beyond those accruing to the 
general public.

D. Calculation of User Fees Generally

    The IRS follows generally accepted accounting principles (GAAP) in 
calculating the full cost of processing an application for enrollment 
or renewal. The Federal Accounting Standards Advisory Board (FASAB) is 
the body that establishes GAAP that apply for federal reporting 
entities, such as the IRS. FASAB publishes the FASAB Handbook of 
Accounting Standards and Other Pronouncements, as Amended (Current 
Handbook), which is available at http://files.fasab.gov/pdffiles/2017_fasab_handbook.pdf. The Current Handbook includes the Statement of 
Federal Financial Accounting Standards (SFFAS) No. 4: Managerial Cost 
Accounting Concepts and Standards for the Federal Government. SFFAS No. 
4 establishes internal costing standards under GAAP to accurately 
measure and manage the full cost of federal programs, and the 
methodology below is in accordance with SFFAS No. 4.
1. Cost Center Allocation
    The IRS determines the cost of its services and the activities 
involved in producing them through a cost-accounting system that tracks 
costs to organizational units. The lowest organizational unit in the 
IRS's cost-accounting system is called a cost center. Cost centers are 
usually separate offices that are distinguished by subject-matter area 
of responsibility or geographic region. All costs of operating a cost 
center are recorded in the IRS's cost-accounting system and allocated 
to that cost center. The costs allocated to a cost center are the 
direct costs for the cost center's activities in addition to allocated 
overhead. Some cost centers work on different services across the IRS 
and are not fully devoted to the services for which the IRS charges 
user fees.
2. Cost Estimation of Direct Costs
    The IRS uses various cost-measurement techniques to estimate the 
cost attributable to administering the program for enrollment and 
renewal of enrolled agents and renewal of enrolled retirement plan 
agents. These

[[Page 11369]]

techniques include using various timekeeping systems to measure the 
time required to accomplish activities, or using information provided 
by subject-matter experts on the time devoted to a service or activity. 
To determine the labor and benefits costs incurred to administer the 
enrollment and renewal program, the IRS estimated the number of full-
time employees required to conduct activities related to administering 
the program. The number of full-time employees is based on both current 
employment numbers and future hiring estimates. Direct costs are 
incurred by the RPO and include direct costs for enrollment and renewal 
submission processing; tax compliance and background checks; continuing 
education and testing-related activities; communications, which include 
a toll-free helpline; and other oversight and support costs. Other 
direct costs associated with administering the program include travel, 
training and supplies.
3. Overhead
    When the indirect cost of a service or activity is not specifically 
identified from the cost accounting system, an overhead rate is added 
to the identifiable direct cost to arrive at full cost. Overhead is an 
indirect cost of operating an organization that cannot be immediately 
associated with an activity. Overhead includes costs of resources that 
are jointly or commonly consumed by one or more organizational unit's 
activities but are not specifically identifiable to a single activity.
    These costs can include:
     General management and administrative services of 
sustaining and supporting organizations.
     Facilities management and ground maintenance services 
(security, rent, utilities, and building maintenance).
     Procurement and contracting services.
     Financial management and accounting services.
     Information technology services.
     Services to acquire and operate property, plants and 
equipment.
     Publication, reproduction, and graphics and video 
services.
     Research, analytical, and statistical services.
     Human resources/personnel services.
     Library and legal services.
    To calculate the overhead allocable to a service, the IRS 
multiplies an overhead rate by the labor and benefits costs. The IRS 
calculates the overhead rate annually based on cost elements underlying 
the Statement of Net Cost included in the IRS annual financial 
statements. The financial statements are audited by the Government 
Accountability Office. The overhead rate is the ratio of the IRS's 
indirect costs divided by the direct costs of its organizational units. 
Indirect costs are labor, benefits, and non-labor costs (excluding IT 
related to taxpayer services, enforcement, and business system 
modernization) from the supporting and sustaining organizational units. 
Direct costs are the labor, benefits, and non-labor costs for the IRS's 
organizational units that interact directly with taxpayers.
    For this program user fee review, the Fiscal Year (FY) 2021 rate of 
58.83 percent was used. The rate was calculated based on the FY 2020 
Statement of Net Cost as follows:

 
 
 
Total Indirect Costs......................  ...           $4,274,512,375
Total Direct Costs........................    /           $7,265,460,800
Overhead Rate.............................  ...                   58.83%
 

E. Calculation of User Fee for Enrolled Agent Enrollment and Renewal 
and Enrolled Retirement Plan Agent Renewal

1. Cost Estimate
    The IRS projected the estimated costs of direct labor and benefits 
based on the actual salary and benefits of employees who administer the 
enrollment and renewal program, reduced to reflect the percentage of 
time each individual spends administering the program. RPO's managers 
estimated the percentage of time these employees devote to 
administering the program based on their knowledge of actual program 
assignments. Fourteen employees work full-time on administering 
enrollment and renewal program-related activities. Additional staffing 
costs include oversight and support associated with these functions.
    The baseline for the labor and benefits was the actual salary and 
benefits for FY 2021. From this baseline, the IRS estimated the direct 
labor and benefits costs over the next three years using an inflation 
factor for FYs 2022, 2023, and 2024. The IRS used a three-year 
projection because the increase in future labor and benefits costs are 
reliably predictable representations of the actual costs that will be 
incurred by the RPO. These estimated labor and benefits costs were then 
reduced to reflect the percentage of time each individual devoted to 
the program and are set out in the following table:

------------------------------------------------------------------------
                                                             Estimated
                                                           direct labor
                          Year                              and benefit
                                                               costs
------------------------------------------------------------------------
2022....................................................   $2,115,293.00
2023....................................................    2,173,464.00
2024....................................................    2,233,234.00
                                                         ---------------
    Total...............................................    6,521,991.00
------------------------------------------------------------------------

    The IRS estimated $15,000 in additional direct costs for each year 
for travel, training, and supplies.
    The total estimated direct costs for the three years is $6,566,991. 
After estimating the total direct costs, the IRS applied the FY 2021 
overhead rate of 58.83 percent to the estimated direct costs to 
calculate indirect costs of $3,863,360, for a total cost for the three-
year period of $10,430,351.
    The calculation of the total costs of the program for 2022 through 
2024 is below:

 
 
 
Direct Costs.......................................  ...      $6,566,991
Overhead at 58.83%.................................    +       3,863,360
  Total Program Costs..............................  ...      10,430,351
 

2. Volume of Applications
    The number of enrollments and renewals processed during FYs 2018, 
2019, and 2020 were 22,703; 29,350; and 22,367, respectively. The total 
number for the three years was 74,420. The IRS used this historical 
three-year volume to estimate the number of applications it expects to 
process in FYs 2022, 2023, and 2024.
3. Unit Cost Per Application
    To arrive at the total cost per application, the IRS divided the 
estimated three-year total of program costs by the total volume of 
applications expected over the same three-year period to determine a 
unit cost per application of $140, as shown below:

 
 
 
Total Program Cost.................................  ...     $10,430,351
Volume.............................................    /          74,420
Unit Cost..........................................  ...             140
 

Special Analyses

Regulatory Planning and Review

    This regulation is not significant and is not subject to review 
under section 6(b) of Executive Order 12866 pursuant to the Memorandum 
of Agreement (April 11, 2018) between the Treasury Department and the 
Office of Management and Budget regarding review of tax regulations.

Regulatory Flexibility Act

    Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it 
is hereby certified that this regulation will not have a significant 
economic impact on a substantial number of small entities.

[[Page 11370]]

Only individuals, not businesses, can be enrolled agents or enrolled 
retirement plan agents. Accordingly, the user fee primarily affects 
individuals who are enrolled agents, apply to become enrolled agents, 
or are enrolled retirement plan agents. The Treasury Department and the 
IRS estimate that approximately 24,807 individuals will apply annually 
for enrollment as an enrolled agent, renewal as an enrolled agent, or 
renewal as an enrolled retirement plan agent.
    Since individuals are not ``small entities'' for purposes of the 
Regulatory Flexibility Act, any economic impact of the user fee on 
small entities generally will occur only when an enrolled agent or 
enrolled retirement plan agent owns a small business or when a small 
business employs enrolled agents or enrolled retirement plan agents and 
reimburses them for their renewal fees. Therefore, a substantial number 
of small entities is not likely to be affected. Further, the economic 
impact on any small entities affected would be limited to paying the 
$73 difference in cost between the $140 user fee and the previous $67 
user fee (for each enrolled agent or enrolled retirement plan agent 
that a small entity employs and pays for), which is unlikely to present 
a significant economic impact. The total economic impact of this 
regulation is thus approximately $1,810,911 annually, which is the 
product of the approximately 24,807 individuals and the $73 increase in 
the fee. Accordingly, the rule is not expected to have a significant 
economic impact on a substantial number of small entities, and a 
regulatory flexibility analysis is not required.
    Pursuant to section 7805(f), this notice of proposed rulemaking has 
been submitted to the Chief Counsel for Advocacy of the Small Business 
Administration for comment on its impact on small business.

III. Unfunded Mandates Reform Act

    Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA) 
requires that agencies assess anticipated costs and benefits and take 
certain other actions before issuing a final rule that includes any 
Federal mandate that may result in expenditures in any one year by a 
state, local, or tribal government, in the aggregate, or by the private 
sector, of $100 million in 1995 dollars, updated annually for 
inflation. This rule does not include any Federal mandate that may 
result in expenditures by state, local, or tribal governments, or by 
the private sector in excess of that threshold.

IV. Executive Order 13132: Federalism

    Executive Order 13132 (entitled ``Federalism'') prohibits an agency 
from publishing any rule that has federalism implications if the rule 
either imposes substantial, direct compliance costs on state and local 
governments, and is not required by statute, or preempts state law, 
unless the agency meets the consultation and funding requirements of 
section 6 of the Executive Order. These proposed regulations do not 
have federalism implications and do not impose substantial direct 
compliance costs on state and local governments or preempt state law 
within the meaning of the Executive Order.

Comments and Public Hearing

    Before these proposed amendments to the regulations are adopted as 
final regulations, consideration will be given to any comments that are 
submitted timely to the IRS as prescribed in the preamble under the 
ADDRESSES section. The Treasury Department and the IRS request comments 
on all aspects of the proposed regulations. Any electronic comments 
submitted, and to the extent practicable, any paper comments submitted, 
will be made available at www.regulations.gov or upon request.
    A public hearing is being held by teleconference on May 11, 2022, 
beginning at 10 a.m. EST unless no outlines are received by May 2, 
2022.
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to comment by telephone at the hearing must submit written or 
electronic comments and an outline of the topics to be discussed and 
the time to be devoted to each topic by May 2, 2022 as prescribed in 
the preamble under the ADDRESSES section.
    A period of 10 minutes will be allocated to each person for making 
comments. After the deadline for receiving outlines has passed, the IRS 
will prepare an agenda containing the schedule of speakers. Copies of 
the agenda will be made available at www.regulations.gov, search IRS 
and REG-114209-21. Copies of the agenda will also be available by 
emailing a request to [email protected]. Please put ``REG-114209-
21 Agenda Request'' in the subject line of the email.
    Announcement 2020-4, 2020-17 I.R.B. 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

0
Paragraph. 1. The authority citation for part 300 continues to read as 
follows:

    Authority:  31 U.S.C. 9701.

0
Par. 2. Section 300.5 is amended by revising paragraphs (b) and (d) to 
read as follows:


Sec.  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].
0
Par. 3. Section 300.6 is amended by revising paragraphs (b) and (d) to 
read as follows:


Sec.  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].
0
Par. 4. Section 300.10 is amended by revising paragraphs (b) and (d) to 
read as follows:


Sec.  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

[[Page 11371]]

published as final regulations in the Federal Register].

Douglas W. O'Donnell,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2022-04303 Filed 2-25-22; 11:15 am]
BILLING CODE 4830-01-P