Internal Revenue Bulletin:  2006-39 

September 25, 2006 


REG-145154-05 REG-145154-05

Proposed regulations under 31 USC 9701 implement new user fees for the Special Enrollment Examination (SEE) for enrolled agents, the application for enrollment of enrolled agents, and the renewal of such enrollment. The user fee that the IRS currently charges applicants in order to take the SEE is being modified to reflect the change in the IRS costs of administering the exam program as a result of the contracting out of the exam. The regulations establish an $11 per applicant user fee for the SEE and separate $125 user fees for the enrollment and renewal of enrollment process. A public hearing is scheduled for September 29, 2006.

Rev. Proc. 2006-38 Rev. Proc. 2006-38

Low-income housing credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2006.

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