26 C.F.R. § 300.1 Installment agreement fee.
Title 26 - Internal Revenue
(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.
Title 26: Internal Revenue
PART 300—USER FEES
§ 300.1 Installment agreement fee.
