In proposed regulations[1] the IRS would increase the initial and renewal user fee for enrolled agents from $67 to $140.[2] The same increase would apply to enrolled retirement plan agents.[3]

The preamble to the proposed regulations justifies the increase based on increased costs since the fees were last raised:

As required by the IOAA and the OMB Circular, the RPO completed its 2021 biennial review of the enrollment and renewal user fees associated with enrolled agents and enrolled retirement plan agents. As discussed in section D of this preamble, during its review the RPO took into account the increase in labor, benefits, and overhead costs incurred in connection with providing services to individuals who enroll or renew enrollment as enrolled agents and enrolled retirement plan agents since the user fee was last changed in 2019. The increase took into account additional staffing that allows RPO to provide a higher quality of service to individuals seeking to enroll or renew enrollment. The RPO also took into account a re-allocation of certain labor costs in their methodology. The RPO determined that the full cost of administering the program for enrolled agents and enrolled retirement plan agents has increased from $67 to $140 per application for enrollment or renewal. The proposed fee complies with the directive in the OMB Circular to recover the full cost of providing a service that confers special benefits on identifiable recipients beyond those accruing to the general public.[4]

Comments on the proposed regulations must be received by May 13, 2022.[5]

On the same day the IRS finalized regulations[6] increasing the user fee to $99 for each part of the special enrollment examination for enrolled agents.[7] The fee increase is effective for the enrolled agent special enrollment examination that occur on or after March 31, 2022.[8]

[1] REG-114209-21, 87 F.R. 11366-11371, March 1, 2022, https://www.taxnotes.com/research/federal/proposed-regulations/proposed-regs-increase-user-fees-for-enrolled-agents/7d77b (retrieved March 5, 2022)

[2] Proposed Regs. §300.5(b) and 300.6(b)

[3] Proposed Reg. §300.10(b)

[4] REG-114209-21, 87 F.R. 11366-11371, March 1, 2022

[5] REG-114209-21, 87 F.R. 11366-11371, March 1, 2022

[6] T.D. 9962, 87 F.R. 11295-11297, March 1, 2022, https://www.taxnotes.com/research/federal/treasury-decisions/final-regs-increase-user-fee-for-enrolled-agent-exam/7d76y (retrieved March 5, 2022)

[7] Reg. §300.4(b)

[8] Reg. §300.4(d)