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TREAS/IRS RIN: 1545-BS12 Publication ID: 2026 
Title: ●Enrolled Agent Special Enrollment Examination User Fee Update 
Abstract:

These regulations will update the user fee for each part of the special enrollment examination for enrolled agents.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 300.4   
Legal Authority: 31 U.S.C. 9701    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  07/00/2026 
Additional Information: REG-108706-25 (Interim Final Rule) Drafting attorney: Sean Dix (202)-317-5461 Reviewing attorney: Hollie Marx (619) 744-7174 Treasury attorney: David Bergman (202) 705-2463 CC: PA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Sean Dix
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Ave NW, Room 5043,
Washington, DC 20224
Phone:202 317-5461
Email: sean.m.dix@irscounsel.treas.gov