Part 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.