    [Federal Register Volume 91, Number 58 (Thursday, March 26, 2026)]
    [Proposed Rules]
    [Pages 14657-14658]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: 2026-05896]

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    DEPARTMENT OF THE TREASURY

    Internal Revenue Service

    26 CFR Part 300

    [REG-108673-25]
    RIN 1545-BR56

    Preparer Tax Identification Number (PTIN) User Fee Update;
    Hearing

    AGENCY: Internal Revenue Service (IRS), Treasury.

    ACTION: Notice of proposed rulemaking; notice of hearing.

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    SUMMARY: This document provides a notice of public hearing on the
    notice of proposed rulemaking (REG-108673-25) published in the Federal
    Register on Tuesday, September 30, 2025. The notice of proposed
    rulemaking by cross-reference to the interim final regulations
    published in the Federal Register on Tuesday, September 30, 2025,
    proposed to amend the current regulations to reduce from $11 to $10 the
    amount of the user fee imposed on tax return preparers to apply for or
    renew a preparer tax identification number (PTIN) plus an amount
    payable directly to the third party contractor.

    DATES: The hearing is scheduled to be held on April 24, 2026, at 10:00
    a.m. ET. The IRS must receive speakers' outlines of the topics to be
    discussed by April 2, 2026. If no outlines are received by April 2,
    2026, the hearing will be cancelled.

    ADDRESSES: The hearing is being held in the Auditorium, at the Internal
    Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC.
    Due to security procedures, visitors must enter at the Constitution
    Avenue entrance. In addition, all visitors must present a valid photo
    identification to enter the building. Because of access restrictions,
    visitors will not be admitted beyond the immediate entrance area more
    than 30 minutes before the hearing starts. Participants may
    alternatively testify or attend the hearing by telephone.
        Send an outline of topic submission electronically via the Federal
    eRulemaking Portal at www.regulations.gov (indicate IRS and REG-108673-
    25). Send paper

    [[Page 14658]]

    submissions to CC:PA:01:PR, (REG-108673-25), Room 5503, Internal
    Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC
    20044.

    FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
    Jamie Song, (202) 317-6845 (not a toll-free number); concerning
    submissions of requests to testify, attend, or to be placed on the
    building access list to attend the public hearing, the Publications and
    Regulations Section at (202) 317-6901 (not toll-free number) or by
    email at publichearings@irs.gov (preferred).

    SUPPLEMENTARY INFORMATION: The subject of the hearing is the notice of
    proposed rulemaking (REG-108673-25) published in the Federal Register
    on Tuesday, September 30, 2025 (90 FR 46777).
        The rules of 26 CFR 601.601(a)(3) apply to the hearing. Individuals
    who wish to testify at the hearing must submit an outline of the topics
    to be discussed and the time to be devoted to each topic by April 2,
    2026. A period of 10 minutes will be allotted to each testimony.
        An agenda showing the scheduling of the speakers will be prepared
    after the deadline for receiving outlines has passed. Copies of the
    agenda will be available at the hearing and via www.regulations.gov
    under the title of Supporting & Related Material. If no outline of the
    topics to be discussed is received by April 2, 2026, the hearing will
    be cancelled and a notice of cancellation of the public hearing will be
    published in the Federal Register.
        Individuals who want to testify in person must send an email to
    publichearings@irs.gov to have their name added to the building access
    list. The subject line of the email must contain the regulation number
    (REG-108673-25) and the language ``TESTIFY In Person.'' For example,
    the subject line may say: Request to TESTIFY In Person at Hearing for
    REG-108673-25.
        Individuals who want to testify by telephone must send an email to
    publichearings@irs.gov to receive the telephone number and access code
    for the hearing. The subject line of the email must contain the
    regulation number (REG-108673-25) and the language ``TESTIFY
    Telephonically.'' For example, the subject line may say: Request to
    TESTIFY Telephonically at Hearing for REG-108673-25.
        Individuals who want to attend the public hearing in person without
    testifying must also send an email to publichearings@irs.gov to have
    their name added to the building access list. The subject line of the
    email must contain the regulation number (REG-108673-25) and the
    language ``ATTEND In Person.'' For example, the subject line may say:
    Request to ATTEND Hearing In Person for REG-108673-25. Requests to
    attend the public hearing must be received by 5:00 p.m. ET by April 22,
    2026.
        Individuals who want to attend the public hearing by telephone
    without testifying must also send an email to publichearings@irs.gov to
    receive the telephone number and access code for the hearing. The
    subject line of the email must contain the regulation number (REG-
    108673-25) and the language ``ATTEND Hearing Telephonically.'' For
    example, the subject line may say: Request to ATTEND Hearing
    Telephonically for REG-108673-25. Requests to attend the hearing must
    be received by 5:00 p.m. ET by April 22, 2026.
        Hearings will be made accessible to people with disabilities. To
    request special assistance during a hearing please contact the
    Publications and Regulations Section by sending an email to
    publichearings@irs.gov (preferred) or by telephone at (202) 317-6901
    (not a toll-free number) by April 16, 2026.
        Any additional questions regarding speaking at or attending the
    hearing may also be emailed to publichearings@irs.gov.

    Oluwafunmilayo A. Taylor,
    Section Chief, Publications and Regulations Section, Associate Chief
    Counsel, (Procedure and Administration).
    [FR Doc. 2026-05896 Filed 3-25-26; 8:45 am]
    BILLING CODE 4831-GV-P