Section 300.0 - User fees; in general(a)In general. The regulations in this part 300 are designated the User Fee Regulations and provide rules relating to user fees under 31 U.S.C. 9701 .(b)Applicability. User fees are imposed on the following services:(1) Entering into an installment agreement.(2) Restructuring or reinstating an installment agreement.(3) Processing an offer to compromise.(4) Taking the special enrollment examination to become an enrolled agent.(5) Enrolling an enrolled agent.(6) Renewing the enrollment of an enrolled agent.(7) Enrolling an enrolled actuary.(8) Renewing the enrollment of an enrolled actuary.(9) Renewing the enrollment of an enrolled retirement plan agent.(10) Taking the registered tax return preparer competency examination.(11) Applying for a preparer tax identification number.(12) Requesting an estate tax closing letter.T.D. 8589, 60 FR 8299, Feb. 14, 1995, as amended by T.D. 9086, 68 FR 48787 , Aug. 15, 2003; T.D. 9288, 71 FR 58742 , Oct. 5, 2006; T.D. 9306, 71 FR 78075 , Dec. 28, 2006; T.D. 9370, 72 FR 72607 , Dec. 21, 2007; T.D. 9503, 75 FR 60320 , Sept. 30, 2010; T.D. 9523, 76 FR 21806 , Apr. 19, 2011; T.D. 9559, 76 FR 72623 , Nov. 25, 2011; T.D. 9858, 84 FR 20804 , May 13, 2019; T.D. 9957, 86 FR 53542 , Sept. 28, 2021; T.D. 9962, 87 FR 11297 , Mar. 1, 2022 84 FR 20804 , 6/12/2019; 86 FR 53542 , 10/28/2021; 87 FR 11297 , 3/31/2022