This section of the FEDERAL REGISTER

contains regulatory documents having general

applicability and legal effect, most of which

are keyed to and codified in the Code of

Federal Regulations, which is published under

50 titles pursuant to 44 U.S.C. 1510.

The Code of Federal Regulations is sold by

the Superintendent of Documents. Prices of

new books are listed in the first FEDERAL

REGISTER issue of each week.

Rules and Regulations Federal Register

21805 

Vol. 76, No. 75 

Tuesday, April 19, 2011 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 300 

[TD 9523] 

RIN 1545–BJ65 

User Fees Relating to Enrolled Agents 

and Enrolled Retirement Plan Agents 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains 

amendments to the regulations relating 

to the imposition of user fees for 

enrolled agents and enrolled retirement 

plan agents. The final regulations lower 

the initial enrollment and renewal of 

enrollment user fees for enrolled agents 

and enrolled retirement plan agents and 

separate the enrolled retirement plan 

agent user fees from the enrolled agent 

user fees. The final regulations affect 

individuals who are, or apply to 

become, enrolled agents or enrolled 

retirement plan agents. 

DATES: Effective Date: These regulations 

are effective on April 19, 2011. 

Applicability Date: For dates of 

applicability see §§ 300.5(d), 300.6(d), 

300.9(d), 300.10(d), and 300.11(d). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the final regulations, Emily 

M. Lesniak at (202) 622–4570, or 

concerning cost methodology, Eva J. 

Williams at (202) 435–5514 (not toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains final 

regulations relating to the initial 

enrollment and renewal of enrollment 

for enrolled agents and enrolled 

retirement plan agents. The 

Independent Offices Appropriations Act 

of 1952, which is codified at 

31 U.S.C. 9701, authorizes agencies to 

prescribe regulations establishing user 

fees for services provided by the agency. 

Regulations prescribing user fees are 

subject to the policies of the President, 

which are currently set forth in the 

Office of Management and Budget 

Circular A–25 (the OMB Circular), 58 

FR 38142 (July 15, 1993). 

The OMB Circular requires agencies 

seeking to impose user fees for 

providing special benefits to identifiable 

recipients to calculate the full cost of 

providing those benefits. 

Section 330 of title 31 of the United 

States Code authorizes the Secretary of 

the Treasury to regulate the practice of 

representatives before the Treasury 

Department. 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). Section 

10.4 of Circular 230 authorizes the 

Commissioner of Internal Revenue to 

grant status as an enrolled agent or 

enrolled retirement plan agent to 

applicants who demonstrate special 

competence in tax matters. 

To become an enrolled agent or 

enrolled retirement plan agent, an 

applicant generally must pass a special 

enrollment examination and file an 

application for enrollment with the IRS. 

An individual granted status as an 

enrolled agent or enrolled retirement 

plan agent as provided in § 10.6(d) of 

Circular 230 must renew enrollment 

every three years to maintain active 

enrollment and be able to practice 

before the IRS. 

On December 10, 2010, the Treasury 

Department and the IRS published in 

the Federal Register (75 FR 76940) a 

notice of proposed rulemaking 

proposing amendments to part 300 of 

title 26 of the Code of Federal 

Regulations. The regulations proposed 

to reduce the initial enrollment and 

renewal of enrollment user fees for 

enrolled agents and enrolled retirement 

plan agents to $30 from $125. The 

reduction in user fees is necessary to 

account for the reallocation of portions 

of the enrolled agent and enrolled 

retirement plan agent renewal processes 

to the preparer tax identification 

number (PTIN) application and renewal 

process. The costs to the government for 

the reallocated portions of the enrolled 

agent and enrolled retirement plan 

agents initial enrollment and renewal of 

enrollment processes are now recovered 

by the user fee to apply for or renew a 

PTIN (TD 9503, 75 FR 60316). 

Additionally, these regulations 

proposed to separate the enrolled 

retirement plan agent user fees from the 

enrolled agent user fees. 

A public hearing was scheduled for 

January 14, 2011. The IRS did not 

receive any requests to testify at the 

public hearing, and the hearing was 

cancelled. 

The IRS received written comments in 

response to the proposed regulations. 

After careful consideration of the public 

comments, the Treasury Department 

and the IRS decided to adopt without 

substantive modification the proposed 

regulations reducing the enrolled agent 

and enrolled retirement plan agent 

initial enrollment and renewal of 

enrollment user fees to $30 and 

separating the enrolled retirement plan 

agent user fees from the enrolled agent 

user fees. 

Summary of Comments 

The IRS received five comments in 

response to the notice of proposed 

rulemaking. The comments were 

considered and are available for public 

inspection at http:// 

www.regulations.gov or upon request. 

The comments related to the reduced 

enrolled agent user fees; Announcement 

2010–81 (2010–45 IRB 638), which 

delayed the renewal period for enrolled 

agents whose social security or tax 

identification number ends in 4, 5, or 6; 

the recently published final regulations 

under section 6109 (TD 9501, 75 FR 

60309), which require tax return 

preparers who prepare all or 

substantially all of a tax return or claim 

for refund for compensation to have a 

PTIN; the final regulations 

implementing a $50 user fee to the IRS 

to apply for or renew a PTIN; and the 

proposed amendments to Circular 230 

(75 FR 51713). The IRS did not receive 

any comments regarding the separation 

of the enrolled retirement plan agent 

user fees from the enrolled agent user 

fees. 

The comments relating to the 

proposed regulations reducing the 

enrolled agent and enrolled retirement 

plan agent user fees are summarized in 

this preamble. To the extent that the 

comments raised issues regarding other 

Treasury Department guidance, the 

Treasury Department and the IRS have 


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21806 Federal Register / Vol. 76, No. 75 / Tuesday, April 19, 2011 / Rules and Regulations 

considered or will consider the 

comments in connection with the 

relevant guidance. 

The IRS received two comments 

regarding the amount of the user fees in 

the proposed regulations. One comment 

supported reducing the initial 

enrollment and renewal of enrollment 

user fees for enrolled agents to $30. 

Another comment requested that the 

reduction in the user fee to renew 

enrollment as an enrolled agent be made 

retroactive. 

The Treasury Department and the IRS 

took steps to prevent duplication of 

costs for enrolled agents whose 

enrollment renewal period was 

scheduled to begin after the effective 

date of the user fee to apply for or renew 

of PTIN, but before the enrolled agent 

user fees are reduced. As previously 

discussed, the enrolled agent and 

enrolled retirement plan agent user fees 

are being reduced to account for the 

reallocation of part of the enrollment 

processes to the PTIN application and 

renewal process. On October 14, 2010, 

the Treasury Department and the IRS 

issued Announcement 2010–81, which 

delayed the renewal period for enrolled 

agents who were scheduled to renew 

their enrollment between November 1, 

2010, and January 31, 2011. Thus, the 

Announcement delayed the renewal 

period for those enrolled agents 

required to both renew their enrollment 

and obtain a PTIN between September 

28, 2010 and January 31, 2011 until 

guidance reducing the renewal of 

enrollment user fees could be finalized. 

Further, the OMB Circular provides 

that Federal agencies should recover the 

full cost of providing a special benefit 

to an identifiable recipient. Designation 

as an enrolled agent is a special benefit 

that is conferred upon a specific 

individual, and under the OMB 

Circular, the IRS should recover the full 

cost of providing this benefit. Prior to 

the implementation of the user fee to 

apply for or renew a PTIN, the cost to 

the government to process an initial 

enrollment or renewal of enrollment 

application for an enrolled agent or 

enrolled retirement plan agent was 

$125. Thus, the reduced $30 user fee 

would not recover the entire cost to the 

government to process applications 

submitted before the effective date of 

the regulations implementing the user 

fee to apply for or renew a PTIN. 

After considering the public 

comments, the Treasury Department 

and the IRS have decided to adopt the 

proposed regulations without 

substantive modification. 

Effective/Applicability Date 

The Administrative Procedure Act 

provides that substantive rules will not 

be effective until thirty days after the 

final regulations are published in the 

Federal Register (5 U.S.C. 553(d)). Final 

regulations may be effective prior to 

thirty days after publication if the 

publishing agency finds that there is 

good cause for an earlier effective date. 

The Treasury Department and the IRS 

finalized regulations that require all tax 

return preparers who prepare all or 

substantially all of a tax return or claim 

for refund for compensation to use a 

PTIN as their identifying number and to 

pay a $64.25 fee, which includes the 

amount paid to the vendor, to apply for 

or renew a PTIN. Tax return preparers 

who prepare all or substantially all of a 

tax return or claim for refund must 

obtain or renew their PTIN for the 2011 

tax season. 

Circular 230 requires that, to maintain 

active enrollment to practice before the 

IRS, enrolled agents must renew 

enrollment every third year after initial 

enrollment is granted. Under Circular 

230, enrolled agents with social security 

numbers or tax identification numbers 

ending in 4, 5, or 6 were scheduled to 

renew their enrollment between 

November 1, 2010 and January 31, 2011. 

To enable these enrolled agents to 

renew their enrollment at the reduced 

fee, the IRS issued Announcement 

2010–81 on October 14, 2010, which 

delayed the renewal period for enrolled 

agents with social security numbers or 

tax identification numbers ending in 4, 

5, or 6. The renewal process cannot be 

reinstated until these regulations are 

finalized; otherwise, these enrolled 

agents will pay twice for the IRS to 

perform compliance and suitability 

checks. To minimize the disruption to 

the enrolled agent program caused by 

the delay of renewal, the renewal 

process must be reinstated as quickly as 

possible. Thus, the Treasury Department 

and the IRS find that there is good cause 

for these regulations to be effective upon 

the publication of a Treasury decision 

adopting these rules as final regulations 

in the Federal Register. 

Special Analyses 

It has been determined that this final 

rule is not a significant regulatory action 

as defined in Executive Order 12866. It 

is hereby certified that the regulations 

will not have a significant economic 

impact on a substantial number of small 

entities. Accordingly, a regulatory 

flexibility analysis is not required. This 

certification is based upon the 

information that follows. The 

regulations do not place an additional 

filing requirement on enrolled agents or 

enrolled retirement plan agents and 

decrease the enrollment costs already in 

effect. Thus, the regulations should 

reduce the economic impact imposed by 

the current enrolled agent and enrolled 

retirement plan agent user fees. 

It also has been determined that 

section 553(b) of the Administrative 

Procedure Act (5 U.S.C. chapter 5) does 

not apply to these regulations, and 

because the regulations do not impose a 

collection of information on small 

entities, the Regulatory Flexibility Act 

(5 U.S.C. chapter 6) does not apply. 

Pursuant to section 7805(f) of the Code, 

the notice of proposed rulemaking was 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small business. The Chief 

Counsel for Advocacy did not submit 

comments on the notice of proposed 

rulemaking. 

Drafting Information 

The principal author of these 

regulations is Emily M. Lesniak, Office 

of the Associate Chief Counsel 

(Procedure and Administration). 

List of Subjects in 26 CFR Part 300 

Reporting and recordkeeping 

requirements, User fees. 

Adoption of Amendments to the 

Regulations 

Accordingly, 26 CFR part 300 is 

amended as follows: 

PART 300—USER FEES 

■ Paragraph 1. The authority citation 

for part 300 continues to read in part as 

follows: 

Authority: 31 U.S.C. 9701. 

■ Par. 2. Section 300.0 is amended by: 

■ 1. Redesignating paragraph (b)(9) as 

paragraph (b)(12). 

■ 2. Adding new paragraph (b)(9). 

■ 3. Adding paragraphs (b)(10) and 

(b)(11). 

The additions read as follows. 

§ 300.0 User fees; in general. 

* * * * * 

(b) * * * 

(9) Taking the special enrollment 

examination to become an enrolled 

retirement plan agent. 

(10) Enrolling an enrolled retirement 

plan agent. 

(11) Renewing the enrollment of an 

enrolled retirement plan agent. 

* * * * * 

■ Par. 3. Section 300.4 is amended by 

revising the heading to read as follows: 


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Federal Register / Vol. 76, No. 75 / Tuesday, April 19, 2011 / Rules and Regulations 21807 

§ 300.4 Enrolled agent special enrollment 

examination fee. 

* * * * * 

■ Par. 4. Section 300.5 is amended by 

revising paragraphs (b) and (d) to read 

as follows: 

§ 300.5 Enrollment of enrolled agent fee. 

* * * * * 

(b) Fee. The fee for initially enrolling 

as an enrolled agent with the IRS is $30. 

* * * * * 

(d) Effective/applicability date. This 

section is applicable beginning April 19, 

2011. 

■ Par. 5. Section 300.6 is amended by 

revising paragraphs (b) and (d) to read 

as follows: 

§ 300.6 Renewal of enrollment of enrolled 

agent fee. 

* * * * * 

(b) Fee. The fee for renewal of 

enrollment as an enrolled agent with the 

IRS is $30. 

* * * * * 

(d) Effective/applicability date. This 

section is applicable beginning April 19, 

2011. 

§ 300.9 [Redesignated as § 300.12] 

■ Par. 6. Redesignate § 300.9 as 

§ 300.12. 

■ Par. 7. Add new § 300.9 to read as 

follows: 

§ 300.9 Enrolled retirement plan agent 

special enrollment examination fee. 

(a) Applicability. This section applies 

to the special enrollment examination to 

become an enrolled retirement plan 

agent pursuant to 31 CFR 10.4(b). 

(b) Fee. The fee for taking the enrolled 

retirement plan agent special enrollment 

examination is $11 per part, which is 

the cost to the government for 

overseeing the examination and does 

not include any fees charged by the 

administrator of the examination. 

(c) Person liable for the fee. The 

person liable for the enrolled retirement 

plan agent special enrollment 

examination fee is the applicant taking 

the examination. 

(d) Effective/applicability date. This 

section is applicable beginning April 19, 

2011. 

■ Par. 8. Section 300.10 is added to read 

as follows: 

§ 300.10 Enrollment of enrolled retirement 

plan agent fee. 

(a) Applicability. This section applies 

to the initial enrollment of enrolled 

retirement plan agents with the IRS 

pursuant to 31 CFR 10.5(b). 

(b) Fee. The fee for initially enrolling 

as an enrolled retirement plan agent 

with the IRS is $30. 

(c) Person liable for the fee. The 

person liable for the enrollment fee is 

the applicant filing for enrollment as an 

enrolled retirement plan agent with the 

IRS. 

(d) Effective/applicability date. This 

section is applicable beginning April 19, 

2011. 

■ Par. 9. Section 300.11 is added to read 

as follows: 

§ 300.11 Renewal of enrollment of enrolled 

retirement plan agent fee. 

(a) Applicability. This section applies 

to the renewal of enrollment of enrolled 

retirement plan agents with the IRS 

pursuant to 31 CFR 10.5(b). 

(b) Fee. The fee for renewal of 

enrollment as an enrolled retirement 

plan agent with the IRS is $30. 

(c) Person liable for the fee. The 

person liable for the renewal of 

enrollment fee is the person renewing 

enrollment as an enrolled retirement 

plan agent with the IRS. 

(d) Effective/applicability date. This 

section is applicable beginning April 19, 

2011. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: April 13, 2011. 

Michael Mundaca, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2011–9469 Filed 4–14–11; 4:15 pm] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R09–OAR–2010–0995; FRL–9296–9] 

Approval and Promulgation of 

Implementation Plans; State of 

Nevada; PM–10; Determinations 

Regarding Attainment for the Truckee 

Meadows Nonattainment Area and 

Applicability of Certain Clean Air Act 

Requirements 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: EPA is finalizing two 

determinations regarding attainment for 

the Truckee Meadows PM–10 

nonattainment area in Washoe County, 

Nevada (‘‘Truckee Meadows area’’). 

First, EPA is finalizing its determination 

that, based on complete and qualityassured air monitoring data for 1999– 

2001, the Truckee Meadows area did not 

attain the 24-hour National Ambient Air 

Quality Standard (‘‘NAAQS’’) for 

particulate matter with an aerodynamic 

diameter less than or equal to a nominal 

10 micrometers (‘‘PM–10’’) by the 

applicable attainment date of December 

31, 2001. Second, EPA is finalizing its 

determination that the Truckee 

Meadows area is currently attaining the 

PM–10 NAAQS, based upon complete, 

quality-assured PM–10 air quality 

monitoring data during the years 2007– 

2009. Preliminary data through June 

2010 contained in EPA’s Air Quality 

System (‘‘AQS’’) are also consistent with 

continued attainment of the 24-hour 

PM–10 NAAQS. Because the Truckee 

Meadows area is currently attaining the 

PM–10 NAAQS, EPA is also finalizing 

its determination that the obligation to 

make submissions to meet certain Clean 

Air Act (‘‘CAA’’ or ‘‘the Act’’) 

requirements related to attainment is 

not applicable for as long as the area 

continues to attain the PM–10 NAAQS. 

DATES: This final rule is effective on 

May 19, 2011. 

ADDRESSES: EPA has established a 

docket for this action under EPA–R09– 

OAR–2010–0995. Generally, documents 

in the docket for this action are 

available electronically at http:// 

www.regulations.gov or in hard copy at 

EPA Region IX, 75 Hawthorne Street, 

San Francisco, California. While all 

documents in the docket are listed at 

http://www.regulations.gov, some 

information may be publicly available 

only at the hard copy location (e.g., 

copyrighted material, large maps, multivolume reports) and some may not be 

available in either location (e.g., 

confidential business information 

(CBI)). To inspect the hard copy 

materials, please schedule an 

appointment during normal business 

hours with the contact listed in the FOR

FURTHER INFORMATION CONTACT section. 

FOR FURTHER INFORMATION CONTACT: 

Karina O’Connor, Air Planning Office 

(AIR–2), U.S. EPA Region IX, 75 

Hawthorne Street, San Francisco, 

California 94105–3901, telephone (775) 

434–8176; fax (415) 947–3579; e-mail 

address oconnor.karina@epa.gov. 

SUPPLEMENTARY INFORMATION: 

Throughout this document, the terms 

‘‘we,’’ ‘‘us,’’ and ‘‘our’’ refer to EPA. This 

supplementary information is organized 

as follows: 

I. Summary of the Proposed Actions 

On February 28, 2011, EPA proposed 

to determine, under sections 179(c)(1) 

and 188(b)(2) of the Act, that the 

Truckee Meadows area failed to attain 

the 24-hour PM–10 NAAQS by the 

applicable attainment date of December 

31, 2001 (76 FR 10817). In that same 

action, EPA also proposed to determine 


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