Table of Contents

• REG-139343-08
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • User Fee for PTINs
    • Coordination With Other User Fees
    • Effective/Applicability Dates
    • Authority
    • Proposed Effective/Applicability Date
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • §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 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 Fee for obtaining a preparer tax identification number.
  • Drafting Information
• Announcement 2010-50
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • §1.382-2T Definition of ownership change under section 382, as amended by the tax Reform Act of 1986 (temporary).
• Announcement of Disciplinary Sanctions From the Office of Professional Responsibility