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Federal Register / Vol. 86, No. 186 / Wednesday, September 29, 2021 / Proposed Rules
staffing costs include oversight and support associated with these functions.
The baseline for the labor and benefits estimate was the actual salary and benefits for FY 2021. From this baseline, the IRS estimated the direct labor and benefits costs over the next three years using an inflation factor for FYs 2022, 2023, and 2024. The IRS used a threeyear 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 to reflect the percentage of time each individual devoted to the EA SEE
program and are set out in the following table:

Year
Estimated direct labor and benefit costs
Volume Unit Cost per exam part
$6,617,936

67,144
$99

As noted in section C, the contractor who administers the EA SEE also charges individuals taking the EA SEE
an additional fee for its services. For the May 2022 to February 2023 and May 2023 to February 2024 testing periods, the contractors fee is $104 and $107, respectively, for each part of the EA
SEE. The fee charged by the contractor is fixed by the current contract terms and therefore cannot be reduced or renegotiated at this time. The contract was subject to public procurement procedures, and there were no tenders that were more competitive. The contract will expire on February 28, 2024. The fee charged by the contractor may change when the contract expires.
Any future contract will be subject to the public procurement procedures.

Special Analyses This regulation is not significant and is not subject to review under section Total
4,130,679.00 6b of Executive Order 12866 pursuant to the Memorandum of Agreement April 11, 2018 between the Treasury The IRS estimated $12,000 in Department and the Office of additional direct costs for each year for Management and Budget regarding travel, training, and supplies.
The total estimated direct costs for the review of tax regulations. Pursuant to three years is $4,166,679. After the Regulatory Flexibility Act 5 U.S.C.
estimating the total direct costs, the IRS chapter 6, it is hereby certified that these proposed regulations will not have applied the FY 2021 overhead rate of a significant economic impact on a 58.83 percent to the estimated direct substantial number of small entities.
costs to calculate indirect costs of $2,451,257, for a total cost for the threeThe proposed regulations remove the ERPA SEE user fee as the IRS no longer year period of $6,617,936.
The calculation of the total cost of the offers the examination or new EA SEE program for 2022 through 2024
enrollment as an enrolled retirement is below:
plan agent. The EA SEE user fee Direct Costs $4,166,679 primarily affects individuals who take Overhead at 58.83%
+ $2,451,257 the EA SEE. Only individuals, not Total EA SEE Cost $6,617,936 businesses, can be enrolled agents.
Thus, the economic impact of these 2. Volume of Examinations regulations on any small entity would be a result of an individual enrolled The number of examination parts agent owning a small entity or a small provided during FYs 2018, 2019, and entity employing an enrolled agent and 2020 were 23,286; 23,945; and 19,913, reimbursing the individual for the fee.
respectively. The total number of The Treasury Department and the IRS
examination parts provided during the estimate that an average of 22,381 EA
three years was 67,144. The IRS used SEE examination parts will be taken by this historical three-year volume to individuals annually. Therefore, a estimate the number of examination substantial number of small entities is parts it expects to provide in FYs 2022, not likely to be affected. Further, the 2023, and 2024.
economic impact on any small entities 3. Unit Cost Per Exam affected would be limited to paying the To arrive at the total cost per $18 difference in cost between the $99
examination part, the IRS divided the user fee and the previous $81 user fee estimated three-year total of EA SEE
per part for each enrolled agent that a costs by the total volume of examination small entity employs and pays for, parts expected over the same three-year which is unlikely to present a period to determine a unit cost per significant economic impact. The total examination part of $99, as shown economic impact of this regulation is below:
thus approximately $402,858 annually, 2022
2023
2024

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which is the product of the approximately 22,381 examination parts and the $18 increase in the fee per part.
Accordingly, the 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 7805f of the Internal Revenue Code, this notice of proposed rulemaking has been submitted to the Chief Counsel of the Office of Advocacy of the Small Business Administration for comment on its impact on small business.
Comments and Public Hearing Before these proposed amendments to the regulations are adopted as final regulations, consideration will be given to 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 regulations. Any electronic comments submitted, and to the extent practicable any paper comments submitted, will be made available at www.regulations.gov or upon request.
A public hearing is being held by teleconference on November 23, 2021
beginning at 10:00 a.m. EST unless no outlines are received by November 15, 2021. The rules of 26 CFR 601.601a3
apply to the hearing. Persons who wish to present oral comments by telephone at the hearing must submit written or electronic comments and an outline of the topics to be addressed and the time to be devoted to each topic by November 15, 2021 as prescribed in the preamble under the ADDRESSES section.
A period of 10 minutes will be allocated to each person for making comments. After the deadline for receiving outlines has passed, the IRS
will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available at www.regulations.gov, search IRS and REG10071821. Copies of the agenda will also be available by emailing a request to publichearings@irs.gov.
Please put REG10071821 Agenda Request in the subject line of the email.
Drafting Information The principal author of these regulations is Karen Wozniak, Office of the Associate Chief Counsel Procedure and Administration. Other personnel from the Treasury Department and the IRS participated in the development of the regulations.
List of Subjects in 26 CFR Part 300
Reporting and recordkeeping requirements, User fees.

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