Renewal of enrollment of enrolled agent fee.

(a) Applicability. This section applies to the renewal of enrollment of enrolled agents with the IRS Office of Professional Responsibility pursuant to 31 CFR 10.6(d)(6). (b) Fee. The fee for renewal of enrollment as an enrolled agent with the IRS is $140. (c) Person liable for the fee. The person liable for the renewal of enrollment fee is the person renewing their enrollment as an enrolled agent with the IRS Office of Professional Responsibility. (d) Applicability date. This section is applicable beginning October 31, 2022. [T.D. 9288, 71 FR 58742, Oct. 5, 2006, as amended by T.D. 9503, 75 FR 60321, Sept. 30, 2010; T.D. 9523, 76 FR 21807, Apr. 19, 2011; T.D. 9858, 84 FR 20804, May 13, 2019; T.D. 9966, 87 FR 58972, Sept. 29, 2022]