[Federal Register Volume 81, Number 206 (Tuesday, October 25, 2016)]
[Proposed Rules]
[Pages 73363-73367]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-25776]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 300

[REG-134122-15]
RIN 1545-BN09


Special Enrollment Examination User Fee for Enrolled Agents

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Withdrawal of notice of proposed rulemaking, notice of proposed 
rulemaking, and notice of public hearing.

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SUMMARY: This document withdraws a proposed regulation relating to the 
user fee for the special enrollment examination to become an enrolled 
agent. This document also proposes a new regulation to increase the 
user fee for the examination to recover the cost to the IRS of 
overseeing the administration of the examination. The withdrawal and 
proposal affect individuals taking the enrolled agent special 
enrollment examination. This document also contains a notice of public 
hearing on the new proposed regulation.

DATES: Written or electronic comments must be received by December 27, 
2016. Requests to speak and outlines of topics to be discussed at the 
public hearing scheduled for December 29, 2016, must be received by 
December 27, 2016.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-134122-15), Room 
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered between the

[[Page 73364]]

hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-134122-15), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue NW., 
Washington, DC 20224, or sent via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-134122-15). The public hearing will be 
held in the IRS Auditorium, Internal Revenue Building, 1111 
Constitution Avenue NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning this proposed regulation, 
Jonathan R. Black, (202) 317-6845 (not a toll-free number); concerning 
submissions of comments, the hearing, or to be placed on the building 
access list to attend the hearing, Regina Johnson, (202) 317-6901 (not 
a toll-free number); concerning cost methodology, Eva Williams, (202) 
803-9728 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background and Explanation of Provisions

A. Enrolled Agents and the Special Enrollment Examination

    Section 330 of title 31 of the United States Code authorizes the 
Secretary of the Treasury to regulate the practice of representatives 
before the Treasury Department. Pursuant to 31 U.S.C. 330, the 
Secretary has published regulations governing practice before the IRS 
in 31 CFR part 10 and reprinted the regulations as Treasury Department 
Circular No. 230 (Circular 230).
    Section 10.4(a) of Circular 230 authorizes the IRS to grant status 
as enrolled agents to individuals who demonstrate special competence in 
tax matters by passing a written examination (Enrolled Agent Special 
Enrollment Examination (EA-SEE)) administered by, or under the 
oversight of, the IRS and who have not engaged in any conduct that 
would justify suspension or disbarment under Circular 230. There were a 
total of 51,755 active enrolled agents as of September 1, 2016.
    Starting in 2006, the IRS engaged the services of a third-party 
contractor to develop and administer the EA-SEE. The EA-SEE is composed 
of three parts, which are offered in a testing period that begins each 
May 1 and ends the last day of the following February. The EA-SEE is 
not available in March and April, during which period it is updated to 
reflect recent changes in the relevant law. More information on the EA-
SEE, including content, scoring, and how to register, can be found on 
the IRS Web site at www.irs.gov/tax-professionals/enrolled-agents. The 
IRS Return Preparer Office (RPO) oversees the administration of the EA-
SEE.

B. User Fee Authority

    The Independent Offices Appropriations Act (IOAA) (31 U.S.C. 9701) 
authorizes each agency to promulgate regulations establishing the 
charge for services provided by the agency (user fees). The IOAA 
provides that these user fee regulations are subject to policies 
prescribed by the President and shall be as uniform as practicable. 
Those policies are currently set forth in the Office of Management and 
Budget (OMB) Circular A-25 (OMB Circular), 58 FR 38142 (July 15, 1993).
    The IOAA states that the services provided by an agency should be 
self-sustaining to the extent possible. 31 U.S.C. 9701(a). The OMB 
Circular states that agencies that provide services that confer special 
benefits on identifiable recipients beyond those accruing to the 
general public are to establish user fees that recover the full cost of 
providing those services. The OMB Circular requires that agencies 
identify all services that confer special benefits and determine 
whether user fees should be assessed for those services.
    Agencies are to review user fees biennially and update them as 
necessary to reflect changes in the cost of providing the underlying 
services. During this biennial review, an agency must calculate the 
full cost of providing each service, taking into account all direct and 
indirect costs to any part of the U.S. government. The full cost of 
providing a service includes, but is not limited to, salaries, 
retirement benefits, rents, utilities, travel, and management costs, as 
well as an appropriate allocation of overhead and other support costs 
associated with providing the service.
    An agency should set the user fee at an amount that recovers the 
full cost of providing the service unless the agency requests, and the 
OMB grants, an exception to the full-cost requirement. The OMB may 
grant exceptions only where the cost of collecting the fees would 
represent an unduly large part of the fee for the activity, or where 
any other condition exists that, in the opinion of the agency head, 
justifies an exception. When the OMB grants an exception, the agency 
does not collect the full cost of providing the service and therefore 
must fund the remaining cost of providing the service from other 
available funding sources. When the OMB grants an exception, the agency 
subsidizes the cost of the service to the recipients of reduced-fee 
services even though the service confers a special benefit on those 
recipients who should otherwise be required to pay the full costs of 
receiving that benefit as provided for by the IOAA and the OMB 
Circular.

C. The EA-SEE User Fee

    As discussed above, Circular 230 Sec.  10.4(a) provides that the 
IRS will grant enrolled agent status to an applicant if the applicant, 
among other things, demonstrates special competence in tax matters by 
written examination. The EA-SEE is the written examination that tests 
special competence in tax matters for purposes of that provision, and 
an applicant must pass all parts of the EA-SEE to be granted enrolled 
agent status through written examination. The IRS confers a benefit on 
individuals who take the EA-SEE beyond those that accrue to the general 
public by providing them with an opportunity to demonstrate special 
competence in tax matters by passing a written examination and 
therefore satisfying one of the requirements for becoming an enrolled 
agent under Circular 230 Sec.  10.4(a). Because the opportunity to take 
the EA-SEE is a special benefit, the IRS charges a user fee to take the 
examination.
    Pursuant to the guidelines in the OMB Circular, the IRS has 
calculated its cost of providing examination services under the 
enrolled agent program. The proposed user fee will be implemented under 
the authority of the IOAA and the OMB Circular and will recover the 
full cost of overseeing the program. The current user fee is $11 to 
take each part of the EA-SEE. The contractor who administers the EA-SEE 
also charges individuals taking the EA-SEE an additional fee for its 
services. For the May 2016 to February 2017 testing period, the 
contractor's fee is $98 for each part of the EA-SEE. For the March 2017 
to February 2019 testing periods, the contractor's fee will be $100.94. 
For the March 2019 to February 2020 testing period, the contractor's 
fee will be $103.97. The fee charged by the contractor is fixed by the 
current contract terms and therefore may not be reduced or renegotiated 
at this time. The contract will expire on February 29, 2020. The 
contract was subject to public procurement procedures, and there were 
no tenders that were more competitive.
    The IRS has not increased the EA-SEE user fee since 2006, when it 
published the existing user fee regulation. Since that time, the costs 
incurred by the IRS to implement the EA-SEE program have increased. The 
IRS has recently gathered sufficient data to reliably estimate the 
IRS's current costs in implementing the EA-SEE

[[Page 73365]]

program as described in the costing analysis contained in this 
preamble.
    The increased costs require an increase in the EA-SEE user fee. The 
increased costs are primarily attributable to the following: (1) The 
cost for background checks required under Publication 4812, 
``Contractor Security Controls,'' for individuals working at the 
contractor's testing centers increased by $289,000 per year; (2) the 
IRS estimates that the contractor will administer 12,000 fewer parts of 
the EA-SEE per year than the estimated 34,000 used to calculate the $11 
fee, and the total costs are therefore being recovered from fewer 
individuals; and (3) the IRS's costs of verifying the contractor's 
compliance with the information technology security requirements 
necessary to protect the personally identifiable information of 
individuals taking the EA-SEE have increased, because Publication 4812 
has strengthened those requirements.
    In addition, the scope of the work performed to oversee the 
contract has expanded beyond what it was in 2006. The proposed fee more 
accurately accounts for the time and personnel necessary to oversee the 
development and administration of the EA-SEE and to ensure the 
contractor complies with the terms of its contract. The IRS's costs for 
oversight now include costs associated with: (1) Review and approval of 
materials used by the contractor in developing the EA-SEE; (2) review 
of surveys of existing enrolled agents, which help to determine the 
topics to be covered in the EA-SEE; (3) composition of potential EA-SEE 
questions in coordination with the contractor's external tax law 
experts; (4) Office of Chief Counsel review and revision of the 
potential questions for legal accuracy; and (5) analysis of the answers 
and raw scores of a testing population to determine what should be a 
passing score.
    Further, the IRS's personnel ensure the contractor's compliance 
with its contract by reviewing the work of the contractor using an 
annual Work Breakdown Structure--a project management tool--and 
reviewing and verifying that the contractor is in compliance with its 
Quality Assurance Plan regarding customer satisfaction and accuracy. 
The IRS incurs additional costs associated with resolution of test-
related issues such as cheating incidents, appeals regarding scores, 
refund requests, and customer service complaints that are not resolved 
at the contractor level.
    Taking into account the full amount of these costs, the user fee 
for the EA-SEE is proposed to be increased to $81 per part as of the 
testing period that begins on May 1, 2017. The IRS does not intend to 
subsidize any of the cost of making the EA-SEE available to examinees, 
and is not applying for an exception to the full-cost requirement from 
the OMB.

D. Previous EA-SEE NPRM Is Withdrawn

    On January 26, 2016, a notice of proposed rulemaking (REG-134122-
15) proposing an increase to the EA-SEE user fee was published in the 
Federal Register (81 FR 4221). The January 26, 2016 notice of proposed 
rulemaking proposed to increase the EA-SEE user fee to $99 per part. 
The IRS has redetermined the user fee and now proposes to increase the 
user fee to $81 per part. The January 26, 2016 notice of proposed 
rulemaking is withdrawn.

E. Calculation of User Fees Generally

    User fee calculations begin by first determining the full cost for 
the service. The IRS follows the guidance provided by the OMB Circular 
to compute the full cost of the service, which includes all indirect 
and direct costs to any part of the U.S. government, including, but not 
limited to, direct and indirect personnel costs, physical overhead, 
rents, utilities, travel, and management costs. The IRS's cost 
methodology is described below.
    Once the total amount of direct and indirect costs associated with 
a service is determined, the IRS follows the guidance in the OMB 
Circular to determine the costs associated with providing the service 
to each recipient, which represents the average per unit cost of that 
service. This average per unit cost is the amount of the user fee that 
will recover the full cost of the service.
    The IRS follows generally accepted accounting principles (GAAP), as 
established by the Federal Accounting Standards Advisory Board (FASAB) 
in calculating the full cost of providing services. The FASAB Handbook 
of Accounting Standards and Other Pronouncements, as amended, which is 
available at http://files.fasab.gov/pdffiles/2015_fasab_handbook.pdf, 
includes the Statement of Federal Financial Accounting Standards No. 4: 
Managerial Cost Accounting Concepts and Standards for the Federal 
Government (SFFAS No. 4). SFFAS No. 4 establishes internal costing 
standards under GAAP to accurately measure and manage the full cost of 
federal programs. The methodology described below is in accordance with 
SFFAS No. 4.
1. Cost Center Allocation
    The IRS determines the cost of its services and the activities 
involved in producing them through a cost accounting system that tracks 
costs to organizational units. The lowest organizational unit in the 
IRS's cost accounting system is called a cost center. Cost centers are 
usually separate offices that are distinguished by subject-matter area 
of responsibility or geographic region. All costs of operating a cost 
center are recorded in the IRS's cost accounting system and allocated 
to that cost center. The costs allocated to a cost center are the 
direct costs for the cost center's activities as well as all indirect 
costs, including overhead, associated with that cost center. Each cost 
is recorded in only one cost center.
2. Determining the Per-Unit Cost
    To establish the per-unit cost, the total cost of providing the 
service is divided by the volume of services provided. The volume of 
services provided includes both services for which a fee is charged as 
well as subsidized services. The subsidized services are those where 
the OMB has approved an exception to the full cost requirement, for 
example, to charge a reduced fee to low-income taxpayers. The volume of 
subsidized services is included in the total volume of services 
provided to ensure that the IRS, and not those who are paying full 
cost, subsidizes the cost of the reduced-full cost services.
3. Cost Estimation of Direct Labor and Benefits
    Not all cost centers are fully devoted to only one service for 
which the IRS charges a user fee. Some cost centers work on a number of 
different services. In these cases, the IRS estimates the cost incurred 
in those cost centers attributable to the service for which a user fee 
is being calculated by measuring the time required to accomplish 
activities related to the service and estimating the average time 
required to accomplish these activities. The average time required to 
accomplish these activities is multiplied by the relevant 
organizational unit's average labor and benefits costs per unit of time 
to determine the labor and benefits costs incurred to provide the 
service. To determine the full cost, the IRS then adds an appropriate 
overhead charge as discussed below.
4. Calculating Overhead
    Overhead is an indirect cost of operating an organization that 
cannot be immediately associated with an activity that the organization 
performs.

[[Page 73366]]

Overhead includes costs of resources that are jointly or commonly 
consumed by one or more organizational unit's activities but are not 
specifically identifiable to a single activity.
    These costs can include:
     General management and administrative services of 
sustaining and supporting organizations
     Facilities management and ground maintenance services 
(security, rent, utilities, and building maintenance)
     Procurement and contracting services
     Financial management and accounting services
     Information technology services
     Services to acquire and operate property, plants and 
equipment
     Publication, reproduction, and graphics and video services
     Research, analytical, and statistical services
     Human resources/personnel services
     Library and legal services
    To calculate the overhead allocable to a service, the IRS first 
calculates the Corporate Overhead rate and then multiplies the 
Corporate Overhead rate by the direct labor and benefits costs 
determined as discussed above. The IRS calculates the Corporate 
Overhead rate annually based on cost elements underlying the Statement 
of Net Cost included in the IRS Annual Financial Statements, which are 
audited by the Government Accountability Office. The Corporate Overhead 
rate is the ratio of the sum of the IRS's indirect labor and benefits 
costs from the supporting and sustaining organizational units--those 
that do not interact directly with taxpayers--and all non-labor costs 
to the IRS's labor and benefits costs of its organizational units that 
interact directly with taxpayers.
    The Corporate Overhead rate of 65.85 percent for costs reviewed 
during FY 2015 was calculated based on FY 2014 costs as follows:
    Indirect Labor and Benefits Costs $1,693,339,843.
    Non-Labor Costs + $2,832,262,970.
    Total Indirect Costs $4,525,602,813.
    Direct Labor and Benefits Costs / $6,872,934,473.
    Corporate Overhead Rate 65.85%.

F. Calculation of the EA-SEE User Fee

1. Cost Estimate
    The RPO is the only organization involved in overseeing the 
administration of the EA-SEE. The cost centers within the RPO support 
multiple programs and are not solely dedicated to the EA-SEE. The RPO, 
however, has a staff of only ten people who devote time to oversee the 
administration of the EA-SEE program. Because there are only a few 
individuals who directly handle oversight of the EA-SEE, the IRS 
projected the estimated costs of direct labor and benefits based on the 
actual labor and benefits of these specific individuals reduced to 
reflect the percentage of time each individual spends overseeing the 
EA-SEE program. The RPO's managers are able to estimate the percentage 
of time these employees devote to overseeing the EA-SEE program based 
on their knowledge of actual program assignments. Of the ten people, 
eight devote seventy-five percent or more of their time to EA-SEE-
related activities, and two devote approximately ten percent of their 
time to EA-SEE-related activities.
    The baseline for the labor and benefits estimate was the actual 
labor and benefits for the ten personnel for Fiscal Year 2015. From 
this baseline, the IRS estimated the direct labor and benefits costs 
over the next three years using an inflation factor for Fiscal Years 
2016, 2017, and 2018. The IRS used a three year projection because the 
increase in future labor and benefits costs are reliably predictable 
representations of the actual costs that will be incurred by the RPO. 
These estimated direct labor and benefits costs were then reduced by 
the percentage of time each of the ten individuals devoted to the EA-
SEE program and are set out in the following table:

------------------------------------------------------------------------
                                                             Estimated
                                                           direct labor
                          Year                             and benefits
                                                               costs
------------------------------------------------------------------------
2016....................................................        $912,180
2017....................................................         921,302
2018....................................................         930,515
                                                         ---------------
    Total...............................................       2,763,997
------------------------------------------------------------------------

    The total estimated direct labor and benefits costs for the three 
years is $2,763,997. After estimating the direct total labor and 
benefits, the IRS applied the Fiscal Year 2015 Corporate Overhead rate 
of 65.85 percent to the estimated direct labor and benefits to 
calculate indirect costs of $1,820,092, for a total labor and benefits 
costs for the three year period of $4,584,089.
    The EA-SEE program incurs a cost for required background 
investigations performed on the employees of the contractor that 
administers the EA-SEE. The background investigations are not performed 
by the RPO, so the cost of the background investigations is not 
included in the direct labor and benefits costs calculated above for 
the ten RPO employees. The contractor administers the EA-SEE at 
approximately 260 domestic locations, and each employee at these 
locations must undergo a background investigation in order to 
administer the EA-SEE. The contractor's employees are typically short-
term or seasonal workers, so the IRS must perform background 
investigations on new employees on a continuing basis. Where 
permissible, the IRS will piggyback on previously completed background 
investigations. Typically, the IRS may rely on another government 
agency's background investigation for up to two years from the date the 
prior investigation was completed. However, investigations performed by 
other organizations for the contractor's employees generally cannot 
supplant the need for the IRS to perform its own investigations because 
the IRS's background investigations include, among other elements, 
federal tax compliance checks, which are not necessarily part of 
investigations performed by other organizations. The EA-SEE is the only 
exam that the contractor administers on behalf of the IRS, so the 
contractor's new hires typically have not undergone a background 
investigation performed by the IRS prior to being hired.
    The IRS estimated the cost for background investigations using 
historical costs from the years 2012 through 2014. The IRS cannot 
forecast the future costs of background investigations with the same 
certainty as it can forecast labor and benefits, and it therefore used 
a historical three year average to estimate the background 
investigation costs. The IRS did not include the historical background 
investigation cost from 2015 in the historical average because 2014 was 
the most recent year for which information was available at the time 
the IRS initiated this project to update the user fee.
    The cost for background investigations for the contractor was an 
average of $289,000 per year for the years 2012 through 2014, 
calculated as follows: The costs of all background investigations 
incurred on behalf of the RPO were $294,000, $259,000, and $409,000 in 
2012, 2013, and 2014, respectively, for a $321,000 yearly average. 
Ninety percent of these background investigations were for the 
contractor who administers the EA-SEE. The other ten percent of these 
background investigations did not relate to the EA-SEE, so the IRS 
multiplied the $321,000 yearly average cost of background 
investigations by the ninety percent allocable to the contractor. The 
resulting average annual cost for EA-SEE background investigations for 
each

[[Page 73367]]

year of the three year period was $289,000, with a total cost of 
$867,000. The IRS used the historical cost totals as the estimate of 
the 2016, 2017, and 2018 background investigations costs. Because 
background investigation costs may not increase as predictably as labor 
and benefits costs, the IRS did not apply an inflation factor.
    The calculation of the total cost of the EA-SEE program for 2016 
through 2018 is below:
    Direct Labor and Benefits $2,763,997.
    Corporate Overhead at 65.85% $1,820,092.
    Subtotal $4,584,089.
    Background Checks $867,000.
    Total EA-SEE Cost $5,451,089.
2. Volume of Examinations
    The number of examinations provided during Fiscal Years 2012, 2013, 
and 2014 were 23,985, 23,110, and 20,180, respectively. As with the 
cost of background investigations, the number of examinations 
administered in 2015 was not available at the time this project was 
initiated, and the IRS therefore did not include it in the calculation. 
The total number of examinations for the three years was 67,275. The 
IRS used this historical three-year volume to estimate the number of 
examinations it expects to provide in 2016, 2017, and 2018.
3. Unit Cost Per Examination
    The IRS divided the three year total EA-SEE program costs by the 
total volume of examinations expected over the same three year period 
to determine a unit cost per examination of $81.
    Total EA-SEE Cost $5,450,089.
    Volume / 67,275.
    Unit Cost $81.

Special Analyses

    Certain Treasury regulations, including this one, are exempt from 
the requirements of Executive Order 12866, as supplemented and 
reaffirmed by Executive Order 13563. Therefore, a regulatory impact 
assessment is not required. It is hereby certified that this proposed 
regulation, if adopted, would not have a significant economic impact on 
a substantial number of small entities. This certification is based on 
the information that follows. The user fee primarily affects 
individuals who take the enrolled agent examination, many of whom may 
not be classified as small entities under the Regulatory Flexibility 
Act. Therefore, a substantial number of small entities is not likely to 
be affected. Further, the economic impact on any small entities 
affected would be limited to paying the $70 difference in cost per part 
between the proposed $81 user fee and the existing $11 user fee, which 
is unlikely to present a significant economic impact. Moreover, the 
total economic impact of this proposed regulation would be 
approximately $1.57 million, which is the product of the approximately 
22,425 parts of the EA-SEE administered annually and the $70 increase 
in the fee. Accordingly, the proposed rule is not expected to have a 
significant economic impact on a substantial number of small entities, 
and a regulatory flexibility analysis is not required. Pursuant to 
section 7805(f) of the Internal Revenue Code, this notice of proposed 
rulemaking has been submitted to the Chief Counsel for Advocacy of the 
Small Business Administration for comment on its impact on small 
business.

Comments and Public Hearing

    Before this proposed regulation is adopted as a final regulation, 
consideration will be given to any comments that are submitted timely 
to the IRS as prescribed in the preamble under the ADDRESSES section. 
The Treasury Department and the IRS request comments on all aspects of 
the proposed regulation. All comments submitted will be made available 
at www.regulations.gov or upon request.
    A public hearing has been scheduled for December 29, 2016, 
beginning at 10:00 a.m. in the IRS Auditorium, Internal Revenue 
Building, 1111 Constitution Avenue NW., Washington, DC. Due to building 
security procedures, visitors must enter at the Constitution Avenue 
entrance. All visitors must present photo identification to enter the 
building. Because of access restrictions, visitors will not be admitted 
beyond the immediate entrance area more than 30 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this preamble.
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments at the hearing must submit written or 
electronic comments and an outline of the topics to be discussed and 
the time to be devoted to each topic by December 27, 2016. A period of 
10 minutes will be allocated to each person for making comments.
    An agenda showing the scheduling of the speakers will be prepared 
after the deadline for receiving outlines has passed. Copies of the 
agenda will be available free of charge at the hearing.

Drafting Information

    The principal author of this regulation is Jonathan R. Black of the 
Office of the Associate Chief Counsel (Procedure and Administration).

List of Subjects in 26 CFR Part 300

    Reporting and recordkeeping requirements, User fees.

Withdrawal of Notice of Proposed Rulemaking

    Accordingly, under the authority of 26 U.S.C. 7805, the notice of 
proposed rulemaking (REG-134122-15) that was published in the Federal 
Register on January 26, 2016, (81 FR 4221) is withdrawn.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 300 is proposed to be amended as follows:

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 300.4 is amended by revising paragraphs (b) and (d) 
to read as follows:


Sec.  300.4  Enrolled agent special enrollment examination fee.

* * * * *
    (b) Fee. The fee for taking the enrolled agent special enrollment 
examination is $81 per part, which is the cost to the government for 
overseeing the development and administration of the examination and 
does not include any fees charged by the administrator of the 
examination.
* * * * *
    (d) Applicability date. This section applies on and after the date 
of publication of a Treasury decision adopting this rule as a final 
regulation in the Federal Register.

John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2016-25776 Filed 10-24-16; 8:45 am]
BILLING CODE 4830-01-P