PART 300—USER FEES
Paragraph 1. The authority citation for part 300 continues to read as follows:
Authority: 31 U.S.C. 9701.
Par. 2. Section 300.11 is amended by revising paragraphs (b) and (d) to read as follows:
§300.11 Fee for obtaining a preparer tax identification number.
* * * * *
(b)[The text of proposed § 300.11(b) is the same as the…#
(b) [The text of proposed § 300.11(b) is the same as the text of § 300.11(b) in the interim final rule published elsewhere in this issue of the Federal Register ].
* * * * *
(d)[The text of proposed § 300.11(d) is the same as the…#
(d) [The text of proposed § 300.11(d) is the same as the text of § 300.11(d) in the interim final rule published elsewhere in this issue of the Federal Register ].
Edward T. Killen, Acting Chief Tax Compliance Officer.
(Filed by the Office of the Federal Register September 29, 2025, 8:45 a.m., and published in the issue of the Federal Register for September 30, 2025, 90 FR 46777)