26 C.F.R. PART 300—USER FEES
Title 26 - Internal Revenue
Authority: 31 U.S.C. 9701.
Source: T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted.
(a) In general. The regulations in this part 300 are designated the User Fee Regulations and provide rules relating to user fees under 31 U.S.C. 9701. (b) Applicability. User fees are imposed on the following services: (1) Entering into an installment agreement. (2) Restructuring or reinstating an installment agreement. (3) Processing an offer to compromise. (c) Effective Date. This part 300 is applicable March 16, 1995, except that the user fee for processing offers to compromise is applicable November 1, 2003. [T.D. 8589, 60 FR 8299, Feb. 14, 1995, as amended by T.D. 9086, 68 FR 48787, Aug. 15, 2003] (a) Applicability. This section applies to installment agreements under section 6159 of the Internal Revenue Code. (b) Fee. The fee for entering into an installment agreement is $43. (c) Person liable for fee. The person liable for the installment agreement fee is the taxpayer entering into an installment agreement. (a) Applicability. This section applies to installment agreements under section 6159 of the Internal Revenue Code that are in default. An installment agreement is deemed to be in default when a taxpayer fails to meet any of the conditions of the installment agreement. (b) Fee. The fee for restructuring or reinstating an installment agreement is $24. (c) Person liable for fee. The person liable for the restructuring or reinstatement fee is the taxpayer that has an installment agreement restructured or reinstated. (a) Applicability. This section applies to the processing of offers to compromise tax liabilities pursuant to §301.7122–1 of this chapter. Except as provided in this section, this fee applies to all offers to compromise accepted for processing. (b) Fee. (1) The fee for processing an offer to compromise is $150.00, except that no fee will be charged if an offer is— (i) Based solely on doubt as to liability as defined in §301.7122–1(b)(1) of this chapter; or (ii) Made by a low income taxpayer, that is, an individual who falls at or below the dollar criteria established by the poverty guidelines updated annually in the (2) The fee will be applied against the amount of the offer, unless the taxpayer requests that it be refunded, if the offer is— (i) Accepted to promote effective tax administration pursuant to §301.7122–1(b)(3) of this chapter; or (ii) Accepted based on doubt as to collectibility and a determination that collection of an amount greater than the amount offered would create economic hardship within the meaning of §301.6343–1 of this chapter. (3) Except as otherwise provided in this paragraph (b), the fee will not be refunded to the taxpayer if the offer is accepted, rejected, withdrawn, or returned as nonprocessable after acceptance for processing. (4) No additional fee will be charged if a taxpayer resubmits an offer the Secretary determines to have been rejected in error or returned in error after acceptance for processing. (c) Person liable for the fee. The person liable for the processing fee is the taxpayer whose tax liabilities are the subject of the offer. [T.D. 9086, 68 FR 48787, Aug. 15, 2003]
Title 26: Internal Revenue
PART 300—USER FEES
Section Contents
§ 300.0 User fees; in general.
§ 300.1 Installment agreement fee.
§ 300.2 Restructuring or reinstatement of installment agreement fee.
§ 300.3 Offer to compromise fee.
§ 300.0 User fees; in general.
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§ 300.1 Installment agreement fee.
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§ 300.2 Restructuring or reinstatement of installment agreement fee.
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§ 300.3 Offer to compromise fee.
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