68456 Federal Register / Vol. 88, No. 191 / Wednesday, October 4, 2023 / Rules and Regulations 

(4) This AD does not adopt the provisions 

specified in paragraphs (4) and (5) of EASA 

AD 2023–0062. 

(5) This AD does not adopt the ‘‘Remarks’’ 

section of EASA AD 2023–0062. 

(k) New Provisions for Alternative Actions 

and Intervals 

After the existing maintenance or 

inspection program has been revised as 

required by paragraph (i) of this AD, no 

alternative actions (e.g., inspections) and 

intervals are allowed unless they are 

approved as specified in the provisions of the 

‘‘Ref. Publications’’ section of EASA AD 

2023–0062. 

(l) Terminating Action for AD 2010–26–05 

Accomplishing the actions required by 

paragraph (g) or (i) of this AD terminates the 

requirements of paragraph (g)(1) of AD 2010– 

26–05, for Model MYSTERE–FALCON 20– 

C5, 20–D5, 20–E5, and 20–F5 airplanes on 

which the SSIP has been embodied into the 

airplane’s existing maintenance or inspection 

program only. 

(m) Additional AD Provisions 

The following provisions also apply to this 

AD: 

(1) Alternative Methods of Compliance 

(AMOCs): The Manager, International 

Validation Branch, FAA, has the authority to 

approve AMOCs for this AD, if requested 

using the procedures found in 14 CFR 39.19. 

In accordance with 14 CFR 39.19, send your 

request to your principal inspector or 

responsible Flight Standards Office, as 

appropriate. If sending information directly 

to the International Validation Branch, send 

it to the attention of the person identified in 

paragraph (n) of this AD. Information may be 

emailed to: 9-AVS-AIR-730-AMOC@faa.gov. 

Before using any approved AMOC, notify 

your appropriate principal inspector, or 

lacking a principal inspector, the manager of 

the responsible Flight Standards Office. 

(2) Contacting the Manufacturer: For any 

requirement in this AD to obtain instructions 

from a manufacturer, the instructions must 

be accomplished using a method approved 

by the Manager, International Validation 

Branch, FAA; or EASA; or Dassault 

Aviation’s EASA Design Organization 

Approval (DOA). If approved by the DOA, 

the approval must include the DOAauthorized signature. 

(n) Additional Information 

For more information about this AD, 

contact Tom Rodriguez, Aviation Safety 

Engineer, FAA, 1600 Stewart Avenue, Suite 

410, Westbury, NY 11590; phone: 206–231– 

3226; email: tom.rodriguez@faa.gov. 

(o) Material Incorporated by Reference 

(1) The Director of the Federal Register 

approved the incorporation by reference 

(IBR) of the service information listed in this 

paragraph under 5 U.S.C. 552(a) and 1 CFR 

part 51. 

(2) You must use this service information 

as applicable to do the actions required by 

this AD, unless this AD specifies otherwise. 

(3) The following service information was 

approved for IBR on November 8, 2023. 

(i) European Union Aviation Safety Agency 

(EASA) AD 2023–0062, dated March 20, 

2023. 

(ii) [Reserved] 

(4) The following service information was 

approved for IBR on April 2, 2020 (85 FR 

11289, February 27, 2020). 

(i) Chapter 5–40–01, Airworthiness 

Limitations, of the Dassault Falcon 20 

Retrofit 731 Maintenance Manual, Revision 

10, dated January 1, 2019. 

(ii) [Reserved] 

(5) For EASA AD 2023–0062, contact 

EASA, Konrad-Adenauer-Ufer 3, 50668 

Cologne, Germany; telephone +49 221 8999 

000; email: ADs@easa.europa.eu; website: 

easa.europa.eu. You may find this EASA AD 

on the EASA website: ad.easa.europa.eu. 

(6) For Dassault Aviation service 

information identified in this AD, contact 

Dassault Falcon Jet Corporation, Teterboro 

Airport, P.O. Box 2000, South Hackensack, 

NJ 07606; telephone 201–440–6700; website 

dassaultfalcon.com. 

(7) You may view this service information 

at the FAA, Airworthiness Products Section, 

Operational Safety Branch, 2200 South 216th 

Street, Des Moines, WA. For information on 

the availability of this material at the FAA, 

call 206–231–3195. 

(8) You may view this service information 

that is incorporated by reference at the 

National Archives and Records 

Administration (NARA). For information on 

the availability of this material at NARA, 

email fr.inspection@nara.gov, or go to: 

www.archives.gov/federal-register/cfr/ibrlocations.html. 

Issued on September 28, 2023. 

Victor Wicklund, 

Deputy Director, Compliance & Airworthiness 

Division, Aircraft Certification Service. 

[FR Doc. 2023–22068 Filed 10–3–23; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 300 

[TD 9980] 

RIN 1545–BQ78 

Preparer Tax Identification Number 

(PTIN) User Fee Update 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Interim final rule. 

SUMMARY: This document contains 

interim final regulations relating to the 

imposition of certain user fees on tax 

return preparers. These regulations 

reduce the amount of the user fee to 

apply for or renew a preparer tax 

identification number (PTIN) and affect 

individuals who apply for or renew a 

PTIN. The Independent Offices 

Appropriation Act of 1952 authorizes 

the charging of user fees. The text of the 

interim final regulations also serves as 

the text of the proposed regulations set 

forth in the notice of proposed 

rulemaking on this subject in this issue 

in the Proposed Rules section of this 

edition of the Federal Register. 

DATES: 

Effective date: These regulations are 

effective on October 19, 2023. 

Applicability date: For date of 

applicability, see paragraph (d) of these 

interim final regulations. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the interim final 

regulations, Jamie Song at (202) 317– 

6845; concerning cost methodology, 

Michael A. Weber at (202) 803–9738 

(not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains interim final 

amendments to 26 CFR part 300 

regarding user fees. 

A. User Fee Authority 

The Independent Offices 

Appropriation Act of 1952 (IOAA), 

which is codified at 31 U.S.C. 9701, 

authorizes agencies to prescribe 

regulations that establish user fees for 

services provided by the agency. The 

IOAA provides that regulations 

implementing user fees are subject to 

policies prescribed by the President; 

these policies are set forth in the Office 

of Management and Budget Circular A– 

25, 58 FR 38142 (July 15, 1993) (OMB 

Circular A–25). 

Under OMB Circular A–25, Federal 

agencies that provide services that 

confer benefits on identifiable recipients 

are to establish user fees that recover the 

full cost of providing the service. An 

agency that seeks to impose a user fee 

for government-provided services must 

calculate the full cost of providing those 

services. In general, a user fee should be 

set at an amount that allows the agency 

to recover the direct and indirect costs 

of providing the service, unless the 

Office of Management and Budget 

(OMB) grants an exception. OMB 

Circular A–25 provides that agencies are 

to review user fees biennially and 

update them as necessary. 

B. PTIN Requirement 

Section 6109(a)(4) of the Internal 

Revenue Code (Code) authorizes the 

Secretary of the Treasury or her delegate 

to prescribe regulations for the inclusion 

of a tax return preparer’s identifying 

number on a return, statement, or other 

document required to be filed with the 

IRS. On September 30, 2010, the 

Treasury Department and the IRS 


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1The government previously conceded 

$26,576,661, $26,623,420, and $25,685,247 for 

amounts collected in FY 2011, FY 2012, and FY 

2013, respectively, which related to certain 

communications, compliance, Office of Professional 

Responsibility (OPR), and operations support 

activities; $8,737,123 and $9,010,458 for amounts 

collected in FY 2014 and FY 2015, respectively, 

which related to certain communications, Office of 

the Director, Strategy and Finance, suitability, 

compliance and complaint referrals, competency 

and standards, continuing education, OPR, enrolled 

agent and enrolled retirement plan agent 

department, and contractor processing activities; 

and $6,904,345 and $6,784,762 for amounts 

collected in FY 2016 and FY 2017, respectively, 

which related to certain communications, Office of 

the Director, Strategy and Finance, suitability, 

compliance and complaint referrals, OPR, enrolled 

agent and enrolled retirement plan agent 

department, and contractor processing activities. 

published final regulations (TD 9501) 

under section 6109 in the Federal 

Register (75 FR 60309) to provide that, 

for returns or claims for refund filed 

after December 31, 2010, the identifying 

number of a tax return preparer is the 

individual’s PTIN or such other number 

prescribed by the IRS in forms, 

instructions, or other appropriate 

guidance. Those regulations require a 

tax return preparer who prepares or who 

assists in preparing all or substantially 

all of a tax return or claim for refund 

after December 31, 2010, to have a PTIN. 

C. PTIN User Fee 

Final regulations (TD 9503) published 

in the Federal Register (75 FR 60316) on 

September 30, 2010, established a $50 

user fee to apply for or renew a PTIN, 

based on a 2010 Cost Model. In 

addition, a $14.25 fee for a new 

application and a $13 fee for an 

application for renewal was payable 

directly to a third-party contractor. 

In 2013, the IRS conducted a biennial 

review of the PTIN user fee and issued 

a new Cost Model that estimated an 

increase of the PTIN user fee, to $54. 

However, the IRS determined to keep 

the fee at $50 for the next two years. 

In 2015, the IRS conducted a biennial 

review of the PTIN user fee and issued 

a new Cost Model, which determined 

that the full cost of administering the 

PTIN program going forward was 

reduced from $50 to $33 per application 

or application for renewal, plus a $17 

fee per application or application for 

renewal payable directly to a third-party 

contractor. Final regulations (TD 9781) 

published in the Federal Register (81 

FR 52766) on August 10, 2016, 

superseded and adopted temporary 

regulations (TD 9742) published in the 

Federal Register (80 FR 66792) on 

October 30, 2015, and established the 

$33 annual user fee to apply for or 

renew a PTIN, plus $17 per application 

or application for renewal payable 

directly to a third-party contractor. 

In 2017, the IRS again conducted a 

biennial review of the PTIN user fee and 

issued a new Cost Model, which 

determined that the amount of the fee 

going forward should be reduced to $31 

per application or application for 

renewal, plus an amount payable 

directly to a third-party contractor. 

However, on June 1, 2017, before a 

notice of proposed rulemaking 

proposing to reduce the amount of the 

PTIN user fee was issued, the IRS was 

enjoined from charging a PTIN user fee. 

In Steele v. United States, 260 F. Supp. 

3d 52 (D.D.C. 2017), the United States 

District Court for the District of 

Columbia concluded that the Treasury 

Department and the IRS lacked the 

statutory authority to charge a PTIN user 

fee and enjoined the IRS from charging 

a PTIN user fee. See Steele, 2017 WL 

3621747 (D.D.C. July 10, 2017) (final 

judgment and permanent injunction). 

The government filed an appeal and on 

March 1, 2019, the United States Court 

of Appeals for the District of Columbia 

Circuit reversed the district court’s 

decision and lifted the injunction 

against charging the PTIN user fee. See 

Montrois v. United States, 916 F.3d 

1056 (D.C. Cir. 2019) (holding that a 

PTIN provides tax return preparers a 

specific benefit by allowing them to 

provide an identifying number that is 

not a social security number on returns 

they prepare and stating that the 

permissible amount of the fee would be 

the same regardless of whether the 

specific benefit was instead the ability 

to prepare tax returns for 

compensation). The case was remanded 

to the United States District Court for 

the District of Columbia to determine 

whether the fee amounts were 

excessive. Id. at 1068. 

In 2019, the IRS again conducted a 

biennial review of the PTIN user fee and 

issued a new Cost Model, which 

determined that the amount of the fee 

going forward should be reduced to $21 

per application or application for 

renewal, plus a $14.95 fee per 

application or application for renewal 

payable directly to a third-party 

contractor. Final regulations (TD 9903) 

published in the Federal Register (85 

FR 43433) on July 17, 2020, adopted the 

proposed regulations (REG–117138–17) 

published in the Federal Register (85 

FR 21126) on April 16, 2020, and 

established the $21 annual user fee to 

apply for or renew a PTIN, plus $14.95 

per application or application for 

renewal payable directly to a third-party 

contractor. 

In Steele v. United States, No. 1:14– 

cv–1523–RCL, --- F. Supp. 3d ----, 2023 

WL 2139722 (Feb. 21, 2023), the United 

States District Court for the District of 

Columbia on remand considered 

whether the fee amounts were excessive 

under the IOAA. Explaining that while 

an agency may charge only the 

reasonable cost incurred to provide a 

service, or the value of the service to the 

recipient, whichever is less, the district 

court allowed that the activities charged 

for need only be ‘‘reasonably related’’ to 

the cost to the agency and the value to 

the recipient, and the amount may 

include both ‘‘direct and indirect costs’’ 

associated with the service provided. 

2023 WL 2139722, at *7. The court 

further noted that where an activity 

produces an independent public benefit, 

the fee that would otherwise be charged 

must be reduced by that portion of the 

costs attributable to the public benefit. 

Id. 

The district court concluded that the 

PTIN fees for fiscal years (FYs) 2011 

through 2017 were excessive to the 

extent they were based on: (1) the 

activities already conceded by the 

government in the case; 1 (2) any 

compliance activities other than direct 

and indirect costs of investigating ghost 

preparers who do not list their PTINs on 

returns they prepared for compensation 

as required by law, handling complaints 

regarding improper use of a PTIN, use 

of a compromised PTIN, or use of a 

PTIN obtained through identity theft, 

and composing the data to refer to those 

specific types of complaints to other IRS 

business units; (3) any suitability 

activities; (4) any support activities, 

other than those for the provision of 

PTINs and maintenance of the PTIN 

database, that facilitated provision of an 

independent benefit to the agency and 

the public; and (5) any activities of the 

third-party contractor, other than those 

related to the issuance, renewal, and 

maintenance of PTINs, that facilitated 

provision of an independent benefit to 

the agency and the public. Id. at *19. 

In accordance with the biennial 

review requirement in OMB Circular A– 

25 and taking into account the district 

court’s February 2023 memorandum 

opinion in Steele, the IRS has issued a 

new Cost Model that re-determines costs 

that the government continues to incur 

for providing PTINs and administering 

the PTIN program, and re-calculates the 

amount of the user fee as $11 per 

application or application for renewal, 

plus a $8.75 fee per application or 

application for renewal payable directly 

to a third-party contractor. The amount 

payable directly to the third-party 

contractor also takes into account 

certain costs that were addressed by the 

district court’s February 2023 

memorandum opinion in Steele. 

Subsequently, the IRS entered into a 

modified contract that allows the 


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68458 Federal Register / Vol. 88, No. 191 / Wednesday, October 4, 2023 / Rules and Regulations 

government to pay those costs rather 

than the individuals who apply for or 

renew a PTIN. 

The government is authorized to 

charge a PTIN user fee under the IOAA 

because, in exchange for the fee, it 

provides a service by issuing and 

maintaining PTINs, which provide tax 

return preparers a specific benefit by 

allowing them to provide an identifying 

number that is not a social security 

number on returns and claims for 

refund and to prepare returns and 

claims for refund for compensation. 

OMB Circular A–25 states that user fees 

should be collected in advance of or 

simultaneously with the provision of a 

service. The PTIN user fee is collected 

when tax return preparers apply for or 

renew their PTINs during the 

application season, which begins 

annually in October. 

Explanation of Provisions 

The IRS follows generally accepted 

accounting principles (GAAP) in 

calculating the full cost of administering 

PTIN applications and renewals. The 

Federal Accounting Standards Advisory 

Board (FASAB) is the body that 

establishes GAAP that apply for Federal 

reporting entities, such as the IRS. 

FASAB publishes the FASAB Handbook 

of Federal Accounting Standards and 

Other Pronouncements, as Amended 

(Current Handbook), available at https:// 

files.fasab.gov/pdffiles/2022_

%20FASAB_%20Handbook.pdf. The 

Current Handbook includes the 

Statement of Federal Financial 

Accounting Standards (SFFAS) No. 4: 

Managerial Cost Accounting Standards 

and Concepts. SFFAS No. 4 establishes 

internal costing standards to accurately 

measure and manage the full cost of 

Federal programs, and the methodology 

below is in accordance with SFFAS No. 

4. 

1. Cost Estimation of Direct Labor 

The IRS uses various costmeasurement techniques to estimate the 

cost attributable to the program. These 

techniques include using various 

timekeeping systems to measure the 

time required to accomplish activities, 

or using information provided by 

subject-matter experts on the time 

devoted to a program. To determine the 

labor and benefits cost incurred to 

provide the service of providing a PTIN, 

the IRS estimated the number of fulltime employees required to conduct 

activities related to the costs of issuing 

and renewing PTINs. The number of 

full-time employees is based on both 

current employment numbers and 

future hiring estimates. When the 

indirect cost of a service or activity is 

not specifically identified from the cost 

accounting system, an overhead rate is 

added to the identifiable direct cost to 

arrive at full cost. 

2. Overhead 

Overhead is an indirect cost of 

operating an organization that is not 

specifically identifiable with an activity. 

Overhead includes costs of resources 

that are jointly or commonly consumed 

by one or more organizational unit’s 

activities but are not specifically 

identifiable to a single activity. These 

costs can include: 

• Financial, human resources, 

information technology, and general 

management and administrative. 

• Rent and building. 

• Procurement, other services, and 

consulting. 

• Property, plant, and equipment. 

• Publication services. 

• Research, analytical, statistical, 

library and legal services. 

To calculate the overhead allocable to 

a service, the IRS applies an overhead 

rate to the identified direct labor and 

benefits and other direct costs. The 

overhead rate is the ratio of the IRS’s 

indirect labor, benefits, and non-labor 

costs of business divisions that do not 

interact with taxpayers to the labor and 

benefits costs of business divisions that 

interact with taxpayers. The IRS 

calculates an overhead rate annually. 

For the FY 2023 user fee review, an 

overhead rate of 62.5 percent was used. 

3. Calculation of PTIN User Fee 

The IRS used projections for FYs 2024 

through 2026 to determine the direct 

and indirect costs associated with the 

PTIN program that are includible in the 

PTIN user fee calculation taking into 

account the district court’s February 

2023 memorandum opinion in Steele. 

Direct costs are incurred by the Return 

Preparer Office and include staffing and 

contract-related costs for activities, 

processes, and procedures related to 

administering the PTIN program. 

Staffing costs included in the PTIN user 

fee calculation relate to the compliance 

activities of investigating ghost 

preparers; handling complaints 

regarding the improper use of a PTIN, 

use of a compromised PTIN, or use of 

a PTIN obtained through identity theft; 

and composing the data to refer those 

specific types of complaints to other IRS 

business units. The PTIN user fee also 

takes into account indirect costs for 

support activities related to the 

provision of PTINs and maintenance of 

the PTIN database. In accordance with 

Steele, the PTIN user fee calculation 

does not take into account compliance 

costs other than those described in this 

paragraph, costs incurred by the 

Suitability Department, support costs 

other than those described in this 

paragraph, and costs previously 

conceded by the government in Steele, 

as detailed earlier in this preamble. 

The labor and benefits for the work 

performed related to the PTIN program 

is projected to be $16,536,827 in total 

over FYs 2024 through 2026. In addition 

to labor and benefits and overhead 

expenses, the IRS projects incurring 

travel, training, and supplies costs of 

$115,000 in each of FYs 2024 through 

2026. The total labor and benefits, 

travel, training, and supplies, and 

overhead expenses projected are shown 

below: 

Expense FY 2024 FY 2025 FY 2026 Total 

Labor and benefits ........................................................................................... $5,364,566 $5,510,939 $5,661,322 $16,536,827 

Travel, training, and supplies .......................................................................... 115,000 115,000 115,000 345,000 

Overhead (62.5 percent) ................................................................................. 3,424,729 3,516,212 3,610,201 10,551,142 

The total cost for FYs 2024 through 

2026 are therefore projected to be 

$27,432,969. The number of users is 

based on FY 2022 numbers adjusted by 

a projected increase in applications over 

the next three FYs. Dividing this total 

cost by the projected population of users 

for FYs 2024 through 2026 results in a 

cost per application of $11 as shown 

below: 

Total Costs ............................. $27,432,969 

Number of Applications ........ ÷ 2,542,665 

Cost per Application ............. $10.79 

Taking into account the full amount 

of these costs, the amount of the PTIN 

user fee per application or application 

for renewal is $11. 

Costs related to a third-party 

contractor’s activities for the issuance, 

renewal, and maintenance of PTINs, 

such as processing applications and 

operating a call center, are included in 

the PTIN user fee calculation, in 


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Federal Register / Vol. 88, No. 191 / Wednesday, October 4, 2023 / Rules and Regulations 68459 

accordance with Steele, which will be 

set at $8.75 per application or 

application for renewal, in addition to 

the amount charged by the government. 

The third-party contractor was chosen 

through a competitive bidding process. 

The amount of the third-party contractor 

portion may change in 2026 when the 

contract expires and will be recomputed. 

Special Analyses 

I. Regulatory Planning and Review 

The OMB’s Office of Information and 

Regulatory Analysis has determined that 

these regulations are not significant and 

are not subject to review under section 

6(b) of Executive Order 12866. 

II. Regulatory Flexibility Act 

Pursuant to the Regulatory Flexibility 

Act (5 U.S.C. chapter 6), it is hereby 

certified that these interim final 

regulations will not have a significant 

economic impact on a substantial 

number of small entities. These 

regulations affect all individuals who 

prepare or assist in preparing all or 

substantially all of a tax return or claim 

for refund for compensation. Only 

individuals, not businesses, can have a 

PTIN. Thus, the economic impact of 

these regulations on any small entity 

generally will be a result of an 

individual tax return preparer who is 

required to have a PTIN owning a small 

business or a small business otherwise 

employing an individual tax return 

preparer who is required to have a 

PTIN. The Treasury Department and the 

IRS estimate that approximately 847,555 

individuals will apply annually for an 

initial or renewal PTIN. Although these 

regulations will likely affect a 

substantial number of small entities, the 

economic impact on those entities is not 

significant. These regulations will 

establish an $11 fee per application or 

application for renewal (plus $8.75 

payable directly to the third-party 

contractor), which is a reduction from 

the previously established fee and will 

not have a significant economic impact 

on a small entity. Accordingly, the rule 

is not expected to have a significant 

economic impact on a substantial 

number of small entities, and a 

regulatory flexibility analysis is not 

required. 

III. Unfunded Mandates Reform Act 

Section 202 of the Unfunded 

Mandates Reform Act of 1995 (UMRA) 

requires that agencies assess anticipated 

costs and benefits and take certain other 

actions before issuing a final rule that 

includes any Federal mandate that may 

result in expenditures in any one year 

by a State, local, or Tribal government, 

in the aggregate, or by the private sector, 

of $100 million in 1995 dollars, updated 

annually for inflation. This rule does 

not include any Federal mandate that 

may result in expenditures by State, 

local, or Tribal governments, or by the 

private sector in excess of that 

threshold. 

IV. Executive Order 13132: Federalism 

Executive Order 13132 (Federalism) 

prohibits an agency from publishing any 

rule that has federalism implications if 

the rule either imposes substantial, 

direct compliance costs on State and 

local governments, and is not required 

by statute, or preempts State law, unless 

the agency meets the consultation and 

funding requirements of section 6 of the 

Executive order. These interim final 

regulations do not have federalism 

implications and do not impose 

substantial direct compliance costs on 

State and local governments or preempt 

State law within the meaning of the 

Executive order. 

V. Good Cause 

The annual PTIN application and 

renewal period for the 2024 filing 

season will begin shortly. It would be 

unnecessary and contrary to the public 

interest for the IRS to continue to charge 

the current, higher user fee pending 

public comment after the IRS has 

determined pursuant to the biennial 

review conducted under OMB Circular 

A–25 that the PTIN user fee should be 

reduced going forward. To enable the 

reduced fee amount to be in effect for 

PTINs issued or renewed by tax return 

preparers preparing returns or claims for 

refund in 2024, the Treasury 

Department and the IRS find that there 

is good cause to dispense with (1) notice 

and public comment pursuant to 5 

U.S.C. 553(b) and (c) and (2) a delayed 

effective date pursuant to 5 U.S.C. 

553(d). The Treasury Department and 

the IRS will consider public comments 

submitted in response to the crossreferenced notice of proposed 

rulemaking published in the Proposed 

Rules section of this issue of the Federal 

Register and will promulgate a final rule 

after considering those comments. 

VI. Submission to Small Business 

Administration 

Pursuant to section 7805(f) of the 

Code, this Treasury decision has been 

submitted to the Chief Counsel for the 

Office of Advocacy of the Small 

Business Administration for comment 

on its impact on small business. 

VII. Congressional Review Act 

Pursuant to the Congressional Review 

Act (5 U.S.C. 801 et seq.), the Office of 

Information and Regulatory Affairs 

designated this rule as not a major rule, 

as defined by 5 U.S.C. 804(2). 

Drafting Information 

The principal author of these 

regulations is Jamie Song, Office of the 

Associate Chief Counsel (Procedure and 

Administration). Other personnel from 

the Treasury Department and the IRS 

participated in the development of the 

regulations. 

List of Subjects in 26 CFR Part 300 

Estate taxes, Excise taxes, Fees, Gift 

taxes, Income taxes, Reporting and 

recordkeeping requirements. 

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 300.11 is amended by 

revising paragraphs (b) and (d) to read 

as follows: 

§ 300.11 Fee for obtaining a preparer tax 

identification number. 

* * * * * 

(b) Fee. The fee to apply for or renew 

a preparer tax identification number is 

$11 per year and is in addition to the 

fee charged by the contractor. 

* * * * * 

(d) Applicability date. This section 

applies to applications for or renewal of 

a preparer tax identification number 

filed on or after October 19, 2023. 

Douglas W. O’Donnell, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: September 25, 2023. 

Lily Batchelder, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2023–22103 Filed 9–29–23; 4:15 pm] 

BILLING CODE 4830–01–P 


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