[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: 26CFR300.2]

[Page 5]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 300_USER FEES--Table of Contents
 
Sec. 300.2  Restructuring or reinstatement of installment agreement fee.

    (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.