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The initial enrollment user fee for enrolled retirement plan agents is removed because the IRS no longer provides initial enrollment through this category. Renewal user fees for enrolled retirement plan agents increase from $30 to $67. Enrollment and renewal user fees for enrolled agents also increase from $30 to $67.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/user-fees-relating-to-enrolled-agents-and-enrolled-retirement-plan-agents-notice-of-proposed-rulemaking/394551/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/user-fees-relating-to-enrolled-agents-and-enrolled-retirement-plan-agents-notice-of-proposed-rulemaking/394551.png","ImageObject",300,407,{"name":92,"@type":93},"McQueen","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-28","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":24},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What fee changes are proposed for enrolled retirement plan agents?","Question",{"text":112,"@type":113},"The proposed regulations remove the initial enrollment user fee and increase the renewal user fee for enrolled retirement plan agents from $30 to $67.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How do proposed fee changes affect enrolled agents?",{"text":117,"@type":113},"Both the enrollment and renewal user fees for enrolled agents are proposed to increase from $30 to $67.",{"name":119,"@type":110,"acceptedAnswer":120},"Why is the initial enrollment fee for enrolled retirement plan agents removed?",{"text":121,"@type":113},"The proposal removes it because the IRS no longer offers initial enrollment as an enrolled retirement plan agent.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394551,1790461649,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":24,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},5909890329169,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","This document is scheduled to be published in the  \nFederal Register on 11/19/2018 and available online at [https://federalregister.gov/d/2018-25210](https://federalregister.gov/d/2018-25210), and on govinfo.gov  \n[4830-01-p]  \nDEPARTMENT OF THE TREASURY  \nInternal Revenue Service  \n26 CFR Part 300 [REG-122898-17] RIN 1545-BO38  \nUser Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents AGENCY: Internal Revenue Service (IRS), Treasury.  \nACTION: Notice of proposed rulemaking and notice of public hearing.  \nSUMMARY: This document contains proposed amendments to the regulations relating to imposing user fees for enrolled agents and enrolled retirement plan agents. The proposed regulations remove the initial enrollment user fee for enrolled retirement plan agents because the IRS no longer offers initial enrollment as an enrolled retirement plan agent. The proposed regulations also increase the amount of the renewal user fee for enrolled retirement plan agents from $30 to $67. In addition, the proposed regulations increase the amount of both the enrollment and renewal user fee for enrolled agents from $30 to $67. The proposed regulations affect individuals who are or apply to become enrolled agents and individuals who are enrolled retirement plan agents. The Independent Offices Appropriations Act of 1952 authorizes charging user fees.  \nDATES: Written or electronic comments must be received by [INSERT DATE 60 DAYS AFTER DATE OF PUBLICATION IN THE FEDERAL REGISTER ] . Requests to speak and outlines of topics to be discussed at the public hearing scheduled for January 24,  \n2019 , at 10 a.m. must be received by [ INSERT DATE 60 DAYS AFTER DATE OF PUBLICATION IN THE FEDERAL REGISTER ] .  \nADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-122898-17), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, D.C.  \n20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-122898-17), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, D.C. 20224 or sent electronically via the Federal eRulemaking Portal at [http://www.regulations.gov](http://www.regulations.gov) (IRS REG-122898-17) . The public hearing will be held in the Main Auditorium of the Internal Revenue Service Building, 1111 Constitution Avenue, NW, Washington, D.C.  \nFOR 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, or to be placed on the building access list to attend the public hearing, Regina Johnson at (202) 317-6901 (not toll-free numbers) .  \nSUPPLEMENTARY INFORMATION:  \nBackground and Explanation of Provisions  \nThis document contains proposed amendments to 26 CFR part 300 regarding user fees.  \nA.  Enrolled Agents and Enrolled Retirement Plan Agents  \nSection 330(a)(1) of title 31 of the United States Code authorizes the Secretary of the Treasury to regulate the practice of representatives before the Treasury Department. Before admitting a representative to practice, the Secretary is authorized  \nto “require that the representative demonstrate –(A) good character; (B) good reputation; (C) necessary qualifications to enable the representative to provide to persons valuable service; and (D) competency to advise and assist persons in presenting their cases.” 31 U.S.C. 330(a)(2) . Pursuant to section 330 of title 31, the Secretary has published regulations governing practice before the IRS in 31 CFR part 10 and reprinted the regulations as Treasury Department Circular No. 230 (Circular 230) .  \nSection 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 administered by, or under the oversight of, the IRS and who have not engaged in any cond","cbCaie4UT7Z5HLRM","https://ap.wps.com/l/cbCaie4UT7Z5HLRM","pdf",189412,18,"English","# Background and Explanation of Provisions\n## Enrolled Agents and Enrolled Retirement Plan Agents\n## Practice authorization and enrollment requirements\n## Proposed fee changes and affected individuals","[{\"question\":\"What fee changes are proposed for enrolled retirement plan agents?\",\"answer\":\"The proposed regulations remove the initial enrollment user fee and increase the renewal user fee for enrolled retirement plan agents from $30 to $67.\"},{\"question\":\"How do proposed fee changes affect enrolled agents?\",\"answer\":\"Both the enrollment and renewal user fees for enrolled agents are proposed to increase from $30 to $67.\"},{\"question\":\"Why is the initial enrollment fee for enrolled retirement plan agents removed?\",\"answer\":\"The proposal removes it because the IRS no longer offers initial enrollment as an enrolled retirement plan agent.\"}]","User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents - Notice of Proposed Rulemaking | PDF",1790405476,45]