{"abstract":"This document provides a notice of public hearing on the notice of proposed rulemaking (REG-108673-25) published in the Federal Register on Tuesday, September 30, 2025. The notice of proposed rulemaking by cross-reference to the interim final regulations published in the Federal Register on Tuesday, September 30, 2025, proposed to amend the current regulations to reduce from $11 to $10 the amount of the user fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN) plus an amount payable directly to the third party contractor.","action":"Notice of proposed rulemaking; notice of hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/03/26/2026-05896.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"300","title":26}],"citation":"91 FR 14657","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The hearing is scheduled to be held on April 24, 2026, at 10:00 a.m. ET. The IRS must receive speakers' outlines of the topics to be discussed by April 2, 2026. If no outlines are received by April 2, 2026, the hearing will be cancelled.","disposition_notes":null,"docket_ids":["REG-108673-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-03-26","updated_at":"2026-03-26T10:56:31.575-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2025-0301-0016","allow_late_comments":false,"id":"IRS-2025-0301-0016","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2025-0301","title":"Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25)"}],"document_number":"2026-05896","effective_on":null,"end_page":14658,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/03/26/2026-05896.xml","html_url":"https://www.federalregister.gov/documents/2026/03/26/2026-05896/preparer-tax-identification-number-ptin-user-fee-update-hearing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-05896?publication_date=2026-03-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-03-26/2026-05896/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":159,"last_updated":"2026-04-10 08:15:11 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-26/pdf/2026-05896.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-05896.pdf?1774442725","publication_date":"2026-03-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/03/26/2026-05896.txt","regulation_id_number_info":{"1545-BR56":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BR56/preparer-tax-identification-number-ptin-user-fee-update","title":"Preparer Tax Identification Number (PTIN) User Fee Update","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BR56&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR56"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR56/preparer-tax-identification-number-ptin-user-fee-update","title":"Preparer Tax Identification Number (PTIN) User Fee Update"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2025-0301","supporting_documents_count":0,"docket_id":"IRS-2025-0301","document_id":"IRS-2025-0301-0016","regulation_id_number":"1545-BR56","title":"Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25)","checked_regulationsdotgov_at":"2026-03-27T17:55:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":14657,"subtype":null,"title":"Preparer Tax Identification Number (PTIN) User Fee Update; Hearing","toc_doc":"Preparer Tax Identification Number User Fee Update","toc_subject":"Hearings, Meetings, Proceedings, etc.","topics":[],"type":"Proposed Rule","volume":91}