81 FR 4221 - Special Enrollment Examination User Fee for Enrolled Agents
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 81, Issue 16 (January 26, 2016)
Internal Revenue Service
Federal Register Volume 81, Issue 16 (January 26, 2016)
| Page Range | 4221-4223 | |
| FR Document | 2016-01629 |
[Federal Register Volume 81, Number 16 (Tuesday, January 26, 2016)] [Proposed Rules] [Pages 4221-4223] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-01629] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-134122-15] RIN 1545-BN09 Special Enrollment Examination User Fee for Enrolled Agents AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. ----------------------------------------------------------------------- SUMMARY: This document contains proposed amendments to the regulation relating to the user fee for the special enrollment examination to become an enrolled agent. The charging of user fees is authorized by the Independent Offices Appropriations Act (IOAA) of 1952. This document also contains a notice of public hearing on this proposed regulation. The proposed regulation affects individuals taking the enrolled agent special enrollment examination. DATES: Written or electronic comments must be received by February 24, 2016. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for February 25, 2016, must be received by February 24, 2016. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-134122-15), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-134122-15), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-134122-15). The public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. FOR FURTHER INFORMATION CONTACT: Concerning this proposed regulation, Jonathan R. Black, (202) 317-6845; concerning submissions of comments and/or requests for a hearing, Regina Johnson (202) 317-6901 (not toll- free numbers). SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions Section 330 of title 31 of the United States Code authorizes the Secretary of the Treasury to regulate the practice of representatives before the Treasury Department. Pursuant to section 330 of title 31, the Secretary has published regulations governing practice before the IRS in 31 CFR part 10 and reprinted the regulations as Treasury Department Circular No. 230 (Circular 230). Circular 230 is administered by the IRS Office of Professional Responsibility (OPR). Section 10.4(a) of Circular 230 authorizes the IRS to grant status as enrolled agents to individuals who demonstrate special competence in tax matters by passing a written examination (Enrolled Agent Special Enrollment Examination (EA-SEE)) administered by, or under the oversight of, the IRS and who have not engaged in any conduct that would justify suspension or disbarment under Circular 230. Starting in 2006, the IRS engaged the services of a third-party contractor to develop and administer the EA-SEE. After becoming enrolled, an enrolled agent must, as provided in Sec. 10.6(d), renew enrollment every three years to maintain active enrollment and to be able to practice before the IRS. To qualify for renewal, an enrolled agent must certify the completion of the continuing education requirements set forth in Sec. 10.6(e). There are currently approximately 55,600 enrolled agents. [[Page 4222]] The EA-SEE is comprised of three parts, which are offered in a testing period that begins each May 1 and ends the last day of the following February. The EA-SEE is not available in March and April, during which period it is updated to reflect changes in the relevant law. When it determined the current fee, the IRS estimated that individuals would take 34,000 parts of the EA-SEE each year. That number of parts has not been reached in any year. In the testing periods beginning in 2012, 2013, and 2014, the contractor administered approximately 18,900, 19,500, and 22,400 parts of the EA-SEE, respectively. During the testing period beginning May 2016, the IRS estimates that individuals taking the EA-SEE will take 20,000 parts. More information on the EA-SEE, including content, scoring, and how to register, can be found on the IRS Web site at www.irs.gov/Tax-Professionals/Enrolled-Agents/. The Independent Offices Appropriations Act (IOAA) of 1952, which is codified at 31 U.S.C. 9701, authorizes agencies to prescribe regulations that establish charges for services they provide. These charges include user fees. The charges must be fair and must be based on the costs to the government, the value of the service to the recipient, the public policy or interest served, and other relevant facts. The IOAA provides that regulations implementing user fees are subject to policies prescribed by the President, which are currently set forth in the Office of Management and Budget Circular A-25, 58 FR 38142 (July 15, 1993) (the OMB Circular). The OMB Circular encourages user fees for government-provided services that confer benefits on identifiable recipients over and above those benefits received by the general public. Under the OMB Circular, an agency that seeks to impose a user fee for government-provided services must calculate the full cost of providing those services. In general, a user fee should be set at an amount that allows the agency to recover the full cost of providing the special service, unless the Office of Management and Budget grants an exception. As discussed above, Circular 230 Sec. 10.4(a) provides that IRS will grant enrolled agent status to an applicant if the applicant, among other things, demonstrates special competence in tax matters by written examination. The EA-SEE is the written examination that tests special competence in tax matters for purposes of that provision, and an applicant must pass all parts of the EA-SEE to be granted enrolled agent status through written examination. The IRS confers a benefit on individuals who take the EA-SEE beyond those that accrue to the general public by providing them with an opportunity to demonstrate special competence in tax matters by passing a written examination and therefore satisfying one of the requirements for becoming an enrolled agent under Circular 230 Sec. 10.4(a). Because the opportunity to take the EA-SEE is a special benefit, IRS charges a user fee to take the examination. Pursuant to the guidelines in the OMB Circular, the IRS has calculated its cost of providing examination services under the enrolled agent program. The proposed user fee will be implemented under the authority of the IOAA and the OMB Circular and will recover the full cost of overseeing the program. The current user fee is $11 to take each part of the EA-SEE. The contractor who administers the EA-SEE also charges individuals taking the EA-SEE an additional fee for its services. For the May 2015 to February 2016 testing period, the contractor's fee is $98 for each part of the EA-SEE. Increased costs incurred by the IRS to implement the EA-SEE program require an increase in the EA-SEE user fee. These increased costs are primarily attributable to the following: (1) The cost for background checks required under Publication 4812, ``Contractor Security Controls,'' for individuals working at the contractor's testing centers increased by $270,000 per year; (2) the IRS estimates that the contractor will administer 14,000 fewer parts of the EA-SEE per year than the estimated number used to calculate the $11 fee, and the total costs are therefore being recovered from fewer individuals; and (3) the IRS's costs of verifying the contractor's compliance with the information technology security requirements necessary to protect the personally identifiable information of individuals taking the EA-SEE have increased, because Publication 4812 has strengthened those requirements. In addition, IRS original estimates of the cost to oversee the contract did not cover all the work the IRS now performs. The proposed fee more accurately accounts for the time and personnel necessary to oversee the development and administration of the EA-SEE and to ensure the contractor complies with the terms of its contract. IRS costs for oversight include costs associated with: (1) Review and approval of materials used by the contractor in developing the EA-SEE; (2) review of surveys of existing enrolled agents, which help to determine the topics to be covered in the EA-SEE; (3) composition of potential EA-SEE questions in coordination with the contractor's external tax law experts; (4) Office of Chief Counsel review and revision of the potential questions for legal accuracy; and (5) analysis of the answers and raw scores of a testing population to determine what should be a passing score. Further, IRS personnel ensure the contractor's compliance with its contract by reviewing the work of the contractor using an annual Work Breakdown Structure--a project management tool--and reviewing and verifying that the contractor is in compliance with its Quality Assurance Plan regarding customer satisfaction and accuracy. The IRS incurs additional costs associated with resolution of test-related issues such as cheating incidents, appeals regarding scores, refund requests, and customer service complaints that have not been resolved at the contractor level. Taking into account the full amount of these costs, the user fee for the EA-SEE is proposed to be increased to $99 per part. Special Analyses Certain IRS regulations, including this one, are exempt from the requirements of Executive Order 12866, as supplemented and reaffirmed by Executive Order 13563. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to this proposed regulation. Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it is hereby certified that this proposed regulation, if adopted, would not have a significant economic impact on a substantial number of small entities because it primarily affects individuals who take the enrolled agent examination and does not directly affect small entities. Accordingly, a regulatory flexibility analysis is not required. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Comments and Public Hearing Before this proposed regulation is adopted as a final regulation, consideration will be given to any comments that are submitted timely to the IRS as prescribed in the preamble under the ADDRESSES section. The Treasury Department and the IRS request comments on all aspects of the proposed regulation. All comments [[Page 4223]] submitted will be made available at www.regulations.gov or upon request. A public hearing has been scheduled for February 25, 2016, beginning at 10:00 a.m. in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. All visitors must present photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this preamble. The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written or electronic comments and an outline of the topics to be discussed and the time to be devoted to each topic by February 24, 2016. A period of 10 minutes will be allocated to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge at the hearing. Drafting Information The principal author of this regulation is Jonathan R. Black of the Office of the Associate Chief Counsel (Procedure and Administration). List of Subjects in 26 CFR Part 300 Reporting and recordkeeping requirements, User fees. Proposed Amendments to the Regulations Accordingly, 26 CFR part 300 is proposed to be amended as follows: PART 300--USER FEES 0 Paragraph 1. The authority citation for part 300 continues to read as follows: Authority: 31 U.S.C. 9701. 0 Par. 2. Section 300.4 is amended by revising paragraphs (b) and (d) to read as follows: Sec. 300.4 Enrolled agent special enrollment examination fee. * * * * * (b) Fee. The fee for taking the enrolled agent special enrollment examination is $99 per part, which is the cost to the government for overseeing the development and administration of the examination and does not include any fees charged by the administrator of the examination. * * * * * (d) Effective/applicability date. This section applies on and after the date of publication of a Treasury decision adopting this rule as a final regulation in the Federal Register. Karen M. Schiller, Acting Deputy Commissioner for Services and Enforcement. [FR Doc. 2016-01629 Filed 1-25-16; 8:45 am] BILLING CODE 4830-01-P
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as listed in the ADDRESSES section of this Aviation Administration proposes to scheduled for February 25, 2016, must
document. FAA Order 7400.9Z lists amend 14 CFR part 71 as follows: be received by February 24, 2016.
Class A, B, C, D, and E airspace areas, ADDRESSES: Send submissions to:
air traffic service routes, and reporting PART 71—DESIGNATION OF CLASS A,
CC:PA:LPD:PR (REG–134122–15), Room
points. B, C, D, AND E AIRSPACE AREAS; AIR
5203, Internal Revenue Service, P.O.
TRAFFIC SERVICE ROUTES; AND
The Proposal Box 7604, Ben Franklin Station,
REPORTING POINTS
Washington, DC 20044. Submissions
The FAA is proposing an amendment may be hand-delivered between the
to Title 14 Code of Federal Regulations ■ 1. The authority citation for 14 CFR
part 71 continues to read as follows: hours of 8 a.m. and 4 p.m. to
(14 CFR) Part 71 by removing Class D CC:PA:LPD:PR (REG–134122–15),
airspace at Pearson Field Airport, Authority: 49 U.S.C. 106(f), 106(g), 40103, Courier’s Desk, Internal Revenue
Vancouver, WA. FAA Joint Order 40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR,
Service, 1111 Constitution Avenue NW.,
7400.2K states that if non-towered 1959–1963 Comp., p. 389.
Washington, DC, or sent via the Federal
airports requiring a surface area, the eRulemaking Portal at
§ 71.1 [Amended]
airspace will be designated Class E. www.regulations.gov (IRS REG–134122–
There is no operating control tower at ■ 2. The incorporation by reference in
14 CFR 71.1 of FAA Order 7400.9Z, 15). The public hearing will be held in
Pearson Field Airport, Vancouver, WA, the IRS Auditorium, Internal Revenue
which would remove the necessity of Airspace Designations and Reporting
Points, dated August 6, 2015, and Building, 1111 Constitution Avenue
the Class D airspace. NW., Washington, DC.
Class D airspace designations are effective September 15, 2015, is
published in paragraph 5000 of FAA amended as follows: FOR FURTHER INFORMATION CONTACT:
Order 7400.9Y, dated August 6, 2014, Paragraph 5000 Class D Airspace. Concerning this proposed regulation,
and effective September 15, 2014, which Jonathan R. Black, (202) 317–6845;
* * * * *
is incorporated by reference in 14 CFR concerning submissions of comments
71.1. The Class D airspace designations ANM WA D Vancouver, WA [Removed] and/or requests for a hearing, Regina
listed in this document will be Johnson (202) 317–6901 (not toll-free
Issued in Seattle, Washington, on January
published subsequently in the Order. 19, 2016.
numbers).
Regulatory Notices and Analyses Mindy Wright, SUPPLEMENTARY INFORMATION:
Acting Manager, Operations Support Group, Background and Explanation of
The FAA has determined that this
Western Service Center.
regulation only involves an established Provisions
[FR Doc. 2016–01415 Filed 1–25–16; 8:45 am]
body of technical regulations for which Section 330 of title 31 of the United
BILLING CODE 4910–13–P
frequent and routine amendments are States Code authorizes the Secretary of
necessary to keep them operationally the Treasury to regulate the practice of
current, is non-controversial and representatives before the Treasury
unlikely to result in adverse or negative DEPARTMENT OF THE TREASURY
Department. Pursuant to section 330 of
comments. It, therefore: (1) Is not a title 31, the Secretary has published
‘‘significant regulatory action’’ under Internal Revenue Service
regulations governing practice before
Executive Order 12866; (2) is not a the IRS in 31 CFR part 10 and reprinted
‘‘significant rule’’ under DOT 26 CFR Part 1
the regulations as Treasury Department
Regulatory Policies and Procedures (44 [REG–134122–15] Circular No. 230 (Circular 230). Circular
FR 11034; February 26, 1979); and (3) 230 is administered by the IRS Office of
does not warrant preparation of a RIN 1545–BN09
Professional Responsibility (OPR).
regulatory evaluation as the anticipated
Special Enrollment Examination User Section 10.4(a) of Circular 230
impact is so minimal. Since this is a
Fee for Enrolled Agents authorizes the IRS to grant status as
routine matter that will only affect air
enrolled agents to individuals who
traffic procedures and air navigation, it AGENCY: Internal Revenue Service (IRS), demonstrate special competence in tax
is certified that this rule, when Treasury. matters by passing a written
promulgated, would not have a ACTION: Notice of proposed rulemaking examination (Enrolled Agent Special
significant economic impact on a and notice of public hearing. Enrollment Examination (EA–SEE))
substantial number of small entities
administered by, or under the oversight
under the criteria of the Regulatory SUMMARY: This document contains of, the IRS and who have not engaged
Flexibility Act. proposed amendments to the regulation in any conduct that would justify
Environmental Review relating to the user fee for the special suspension or disbarment under
enrollment examination to become an Circular 230. Starting in 2006, the IRS
This proposal will be subject to an enrolled agent. The charging of user fees
environmental analysis in accordance engaged the services of a third-party
is authorized by the Independent contractor to develop and administer
with FAA Order 1050.1F, Offices Appropriations Act (IOAA) of
‘‘Environmental Impacts: Policies and the EA–SEE.
1952. This document also contains a After becoming enrolled, an enrolled
Procedures’’ prior to any FAA final notice of public hearing on this agent must, as provided in § 10.6(d),
mstockstill on DSK4VPTVN1PROD with PROPOSALS
regulatory action. proposed regulation. The proposed renew enrollment every three years to
List of Subjects in 14 CFR Part 71 regulation affects individuals taking the maintain active enrollment and to be
enrolled agent special enrollment able to practice before the IRS. To
Airspace, Incorporation by reference,
examination. qualify for renewal, an enrolled agent
Navigation (air).
DATES: Written or electronic comments must certify the completion of the
The Proposed Amendment must be received by February 24, 2016. continuing education requirements set
Accordingly, pursuant to the Requests to speak and outlines of topics forth in § 10.6(e). There are currently
authority delegated to me, the Federal to be discussed at the public hearing approximately 55,600 enrolled agents.
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![Federal Register / Vol. 81, No. 16 / Tuesday, January 26, 2016 / Proposed Rules 4223
submitted will be made available at development and administration of the (202) 461–4902 for an appointment.
www.regulations.gov or upon request. examination and does not include any (This is not a toll-free number.) In
A public hearing has been scheduled fees charged by the administrator of the addition, during the comment period,
for February 25, 2016, beginning at examination. comments may be viewed online
10:00 a.m. in the IRS Auditorium, * * * * * through the Federal Docket Management
Internal Revenue Building, 1111 (d) Effective/applicability date. This System (FDMS) at http://
Constitution Avenue NW., Washington, section applies on and after the date of www.regulations.gov.
DC. Due to building security publication of a Treasury decision FOR FURTHER INFORMATION CONTACT:
procedures, visitors must enter at the adopting this rule as a final regulation Michael T. Kilmer, Chief Consultant,
Constitution Avenue entrance. All in the Federal Register. Care Management and Social Work
visitors must present photo Services (10P4C), Veterans Health
identification to enter the building. Karen M. Schiller,
Administration, Department of Veterans
Because of access restrictions, visitors Acting Deputy Commissioner for Services and
Affairs, 810 Vermont Avenue NW.,
will not be admitted beyond the Enforcement.
Washington, DC 20420, (202) 461–6780.
immediate entrance area more than 30 [FR Doc. 2016–01629 Filed 1–25–16; 8:45 am]
(This is not a toll-free number.)
minutes before the hearing starts. For BILLING CODE 4830–01–P
SUPPLEMENTARY INFORMATION: VA’s
information about having your name program for providing temporary
placed on the building access list to lodging for certain individuals is
attend the hearing, see the FOR FURTHER DEPARTMENT OF VETERANS authorized by section 1708 of title 38,
INFORMATION CONTACT section of this AFFAIRS United States Code (U.S.C.). Under
preamble. section 1708, VA ‘‘may furnish [certain]
The rules of 26 CFR 601.601(a)(3) 38 CFR Part 60 persons . . . with temporary lodging in
apply to the hearing. Persons who wish
RIN 2900–AP45 a Fisher [H]ouse or other appropriate
to present oral comments at the hearing
facility in connection with the
must submit written or electronic Fisher Houses and Other Temporary examination, treatment, or care of a
comments and an outline of the topics Lodging veteran under [chapter 17].’’ This
to be discussed and the time to be
authority to provide temporary lodging
devoted to each topic by February 24, AGENCY: Department of Veterans Affairs.
assists VA in providing appropriate
2016. A period of 10 minutes will be ACTION: Proposed rule. treatment and care to veterans because
allocated to each person for making
SUMMARY: The Department of Veterans patients often respond better when they
comments.
Affairs (VA) proposes to amend its are accompanied by relatives, close
An agenda showing the scheduling of
regulations concerning Fisher House friends, or caregivers. Thus, providing
the speakers will be prepared after the
and other temporary lodging furnished temporary lodging is an important
deadline for receiving outlines has
by VA while a veteran is experiencing element of a veteran’s treatment. VA
passed. Copies of the agenda will be
an episode of care at a VA medical implemented its authority under section
available free of charge at the hearing.
facility. Such lodging is generally 1708 in 38 CFR part 60. However, the
Drafting Information current regulation no longer accurately
furnished to veterans’ relatives, close
The principal author of this regulation friends, and caregivers at no cost, describes the process by which VA
is Jonathan R. Black of the Office of the because VA’s experience has shown that approves requests for Fisher House or
Associate Chief Counsel (Procedure and veterans’ treatment outcomes are other temporary lodging. This proposed
Administration). improved by having loved ones nearby. rule would amend the regulations to
The proposed rule updates current describe the current process.
List of Subjects in 26 CFR Part 300 The application process for Fisher
regulations and better describes the
Reporting and recordkeeping House or other temporary lodging is
application process for this lodging. The
requirements, User fees. described in 38 CFR 60.15. We propose
proposed rule generally reflects current
to amend § 60.15, because the
Proposed Amendments to the VA policy and practice.
application process has substantially
Regulations DATES: Comment Date: Comments must changed. Section 60.15(a) currently
Accordingly, 26 CFR part 300 is be received by VA on or before March states that VA Form 10–0408A is ‘‘the
proposed to be amended as follows: 28, 2016. application for Fisher House and other
ADDRESSES: Written comments may be temporary lodging.’’ That section also
PART 300—USER FEES submitted by email through http:// gives instructions for obtaining and
www.regulations.gov; by mail or hand- filing the specified form. Although we
■ Paragraph 1. The authority citation delivery to Director, Regulation Policy will continue to accept applications
for part 300 continues to read as and Management (02REG), Department submitted on Form 10–0408A until this
follows: of Veterans Affairs, 810 Vermont proposed regulation takes effect, VA has
Authority: 31 U.S.C. 9701. Avenue NW., Room 1068, Washington, discontinued the use of this form in
■ Par. 2. Section 300.4 is amended by DC 20420; or by fax to (202) 273–9026. favor of a process that requires the
revising paragraphs (b) and (d) to read Comments should indicate that they are requester to contact specified personnel
submitted in response to ‘‘RIN 2900– directly for capture in the requester’s
mstockstill on DSK4VPTVN1PROD with PROPOSALS
as follows:
AP45, Fisher Houses and Other electronic health record of all
§ 300.4 Enrolled agent special enrollment Temporary Lodging.’’ Copies of information that would have been
examination fee. comments received will be available for included on the form.
* * * * * public inspection in the Office of This process has already improved
(b) Fee. The fee for taking the enrolled Regulation Policy and Management, the efficiency of evaluating requests for
agent special enrollment examination is Room 1068, between the hours of 8:00 Fisher House and other temporary
$99 per part, which is the cost to the a.m. and 4:30 p.m., Monday through housing for several reasons. VA
government for overseeing the Friday (except holidays). Please call facilities cannot practicably store paper
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Document Created: 2018-02-02 12:38:32
Document Modified: 2018-02-02 12:38:32
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Notice of proposed rulemaking and notice of public hearing. | |
| Dates | Written or electronic comments must be received by February 24, 2016. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for February 25, 2016, must be received by February 24, 2016. | |
| Contact | Concerning this proposed regulation, Jonathan R. Black, (202) 317-6845; concerning submissions of comments and/or requests for a hearing, Regina Johnson (202) 317-6901 (not toll- free numbers). | |
| FR Citation | 81 FR 4221 | |
| RIN Number | 1545-BN09 |
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