{"abstract":"In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce the user fee for each part of the special enrollment examinations for enrolled agents (EA SEE) from $99 per part to $66 per part.","action":"Notice of proposed rulemaking.","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/2026/04/20/2026-07682.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"300","title":26}],"citation":"91 FR 20968","comment_url":"http://www.regulations.gov/commenton/IRS-2026-0464-0001","comments_close_on":"2026-05-20","correction_of":null,"corrections":[],"dates":"Electronic or written comments and requests for a public hearing must be received by May 20, 2026.","disposition_notes":null,"docket_ids":["REG-108706-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-04-20","updated_at":"2026-05-30T00:07:35.730-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0464-0001","allow_late_comments":true,"id":"IRS-2026-0464-0001","comment_end_date":"2026-05-21","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-0464","title":"Enrolled Agent Special Enrollment Examination User Fee Update (REG-108706-25)"}],"document_number":"2026-07682","effective_on":null,"end_page":20970,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/04/20/2026-07682.xml","html_url":"https://www.federalregister.gov/documents/2026/04/20/2026-07682/enrolled-agent-special-enrollment-examination-user-fee-update","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-07682?publication_date=2026-04-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-04-20/2026-07682/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":199,"last_updated":"2026-08-25 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-20/pdf/2026-07682.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07682.pdf?1776429920","publication_date":"2026-04-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/04/20/2026-07682.txt","regulation_id_number_info":{"1545-BS11":null},"regulation_id_numbers":["1545-BS11"],"regulations_dot_gov_info":{"supporting_documents":[],"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-2026-0464","supporting_documents_count":0,"docket_id":"IRS-2026-0464","document_id":"IRS-2026-0464-0001","regulation_id_number":"1545-BS11","title":"Enrolled Agent Special Enrollment Examination User Fee Update (REG-108706-25)","checked_regulationsdotgov_at":"2026-08-18T04:07:09Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-0464-0001","significant":null,"signing_date":null,"start_page":20968,"subtype":null,"title":"Enrolled Agent Special Enrollment Examination User Fee Update","toc_doc":"Enrolled Agent Special Enrollment Examination User Fee Update","toc_subject":null,"topics":["Estate taxes","Excise taxes","Fees","Gift taxes","Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}