CCH Tax Day Report
The IRS has issued final regulations relating to the imposition of certain user fees on tax return preparers. The final regulations supersede and adopt the text of temporary regulations that reduced the user fee to apply for or renew a preparer tax identification number (PTIN) from $50 to $33. The final regulations affect individuals who apply for or renew a PTIN. These regulations are effective on, and the temporary regulations (T.D. 9742; TAXDAY, 2015/10/30-I.1) are obsolete as of, September 10, 2016.
T.D. 9781, 2016FED ¶47,041
26 CFR Part 300
CCH Reference – 2016FED ¶43,793
Tax Research Consultant
CCH Reference – TRC IRS: 6,106.05