2 results for "31 U.S.C. 9701"

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EA SEE User Fee Reduced From $99 to $66 Per Part

The IRS has issued an interim final rule reducing the user fee for each part of the Enrolled Agent Special Enrollment Examination (EA SEE) from $99 to $66 per part, effective April 20, 2026. This fee reduction follows a 2025 biennial review under OMB Circular A-25, which determined the full cost of IRS oversight is now $66 per part, down from the prior $99 rate established in 2022. The change is primarily attributable to a revised timekeeping methodology and increased exam-taker volume distributing fixed administrative costs.

Routine Rule Taxation
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Enrolled Agent Exam User Fee Reduced from $99 to $66

The Treasury Department and IRS have issued a notice of proposed rulemaking to reduce the user fee for each part of the Special Enrollment Examination for Enrolled Agents (EA SEE) from $99 per part to $66 per part. The proposed amendments would modify 26 CFR Part 300. Comments and requests for a public hearing must be received by May 20, 2026.

Priority review Consultation Taxation

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