Treasury Regulations, Subchapter F, Sec. 300.1

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Sec. 300.1 Installment agreement fee

(a) Applicability. This section applies to installment agreements under section 6159 of the Internal Revenue Code.

(b) Fee. The fee for entering into an installment agreement is $43.

(c) Person liable for fee. The person liable for the installment agreement fee is the taxpayer entering into an installment agreement.

Retrieved from "http://www.taxalmanac.org/index.php/Treasury_Regulations%2C_Subchapter_F%2C_Sec._300.1"