26 CFR 300.13 : Internal Revenue (§ 1.0-1 To Parts 802-899) — (§ 300.0 To Parts 421-499) — Internal Revenue Service, Department Of The Treasury (Continued) (§ 300.0 To Parts 421-499) — Procedure And Administration (§ 300.0 To Parts 421-499) — User Fees (§ 300.0 To § 300.13T) — Fee for obtaining a preparer tax identification number.

(a) Applicability. This section applies to the application for and renewal of a preparer tax identification number pursuant to 26 CFR 1.6109-2(d).

(b) Fee. [Reserved]

(c) Person liable for the fee. The individual liable for the application or renewal fee is the individual applying for and renewing a preparer tax identification number from the IRS.

(d) Effective/applicability date. This section is applicable beginning September 30, 2010.