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									Drafting Information                           *****                                             (a) Applicability. This section applies
                                                  (d)    Effective/applicability    date.    to the application for and renewal of a pre-
   The principal author of these regula-       This section is applicable beginning          parer tax identification number pursuant to
tions is Emily M. Lesniak, Office of the       November 1, 2003.                             26 CFR 1.6109–2(d).
Associate Chief Counsel (Procedure and            Par. 6. Section 300.4 is amended by            (b) Fee. The fee to apply for or re-
Administration).                               adding paragraph (d) to read as follows:      new a preparer tax identification number is
                                                                                             $50 per year, which is the cost to the gov-
                                               §300.4 Special enrollment examination         ernment for processing the application for
                                               fee.                                          a preparer tax identification number and
Proposed Amendments to the
Regulations                                                                                  does not include any fees charged by the
                                               *****                                         vendor.
   Paragraph 1. The authority citation for        (d)    Effective/applicability    date.        (c) Person liable for the fee. The indi-
part 300 continues to read in part as fol-     This section is applicable beginning          vidual liable for the application or renewal
lows:                                          November 6, 2006.                             fee is the individual applying for and re-
   Authority: 31 U.S.C. 9701.                     Par. 7. Section 300.5 is amended by        newing a preparer tax identification num-
   Accordingly, 26 CFR part 300 is pro-        adding paragraph (d) to read as follows:      ber from the IRS.
posed to be amended as follows:                                                                  (d) Effective/applicability date. This
                                               §300.5 Enrollment of enrolled agent fee.      section will be applicable on the date of
   Par. 2. Section 300.0 is amended by
   1. Adding paragraph (b)(9).                                                               publication of a Treasury decision adopt-
                                               *****                                         ing these rules as final regulations in the
   2. Removing paragraph (c).
                                                  (d)    Effective/applicability    date.    Federal Register.
   The additions read as follows:
                                               This section is applicable beginning
                                               November 6, 2006.                                                            Steven T. Miller,
§300.0 User fees; in general.
                                                  Par. 8. Section 300.6 is amended by                              Deputy Commissioner for
*****                                          adding paragraph (d) to read as follows:                            Services and Enforcement.
   (b) * * *                                                                                 (Filed by the Office of the Federal Register on July 21, 2010,
   (9) Applying for a preparer tax identifi-   §300.6 Renewal of enrollment of enrolled      4:15 p.m., and published in the issue of the Federal Register
                                                                                             for July 23, 2010, 75 F.R. 43110)
cation number.                                 agent fee.
   Par. 3. Section 300.1 is amended by
adding paragraph (d) to read as follows:       *****
                                                  (d)    Effective/applicability    date.    Built-in Gains and Losses
§300.1 Installment agreement fee.              This section is applicable beginning          Under Section 382(h);
                                               November 6, 2006.                             Correction
*****                                             Par. 9. Section 300.7 is amended by
   (d) Effective/applicability date. This      adding paragraph (d) to read as follows:      Announcement 2010–50
section is applicable beginning March 16,
1995, except that the user fee for enter-      §300.7 Enrollment of enrolled actuary fee.    AGENCY: Interna
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