[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR300.0]

[Page 5]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 300_USER FEES--Table of Contents
 
Sec. 300.0  User fees; in general.




Sec.
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.

    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]