RegulationMinority-Owned Small Business

User Fee To Take the Registered Tax Return Preparer Competency Examination

Treasury Department, Internal Revenue Service

NAICS 562910
Source: Federal Register

What is this?

This is a regulatory record from Treasury Department, Internal Revenue Service — a rule, proposed rule, or notice. Regulations carry the force of law once final, and often invite public comment before that point.

Why does it matter?

Regulations are usually what actually binds you, more than statutes are. This is where an agency states the requirement, the effective date, and whether there is still a window to respond.

OverviewIntelligence

Key Details

Posted Date
Response Deadline
NAICS Code
562910
Source
Federal Register
Contract Type
regulation

Description

This document contains amendments to the user fee regulations. The final regulations redesignate rules pertaining to fees for obtaining a preparer tax identification number. These final regulations also establish a user fee for individuals to take the registered tax return preparer competency examination. The final regulations affect individuals who take the registered tax return preparer competency examination. The charging of user fees is authorized by the Independent Offices Appropriations Act of 1952.

Key Dates

Posted:Deadline:

Frequently Asked Questions

Does this regulation apply to me?+
That depends on the scope stated in the rule itself. This page reproduces the record; the official source linked below carries the binding text, the effective date, and any comment period.

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