On December 10, 2010, the Treasury Department and the IRS published proposed regulations [TD 9503 (PDF): User Fees Relating to Enrollment and Preparer Tax Identification Numbers (final regulations)] that propose to reduce the enrolled agent and enrolled retirement agent initial enrollment and renewal of enrollment user fees to $30. The IRS continues to work towards finalizing these regulations and anticipates that final regulations will be published in the near future. The final regulations will reduce the enrolled agent and enrolled retirement agent initial enrollment and renewal of enrollment user fees.
While the proposed regulations are being finalized, the renewal period for enrolled agents whose tax identification numbers end in 4, 5, or 6 continues to be delayed, [ IRB 2010-45 (PDF): "Delay of Renewal for Enrolled Agent Whose Tax Identification Numbers Ends in 4, 5 or 6"] and the revised enrolled agent renewal application (Form 8554) is not yet available.
Also, the renewal period for enrolled retirement plan agents whose renewal is scheduled to begin on April 1, 2011 is delayed until further notice.
The enrollment status of these enrolled agents and enrolled retirement plan agents will remain in active status until the renewal process has been completed. We will publish guidance reinstating the renewal periods in the Internal Revenue Bulletin and/or on irs.gov. We thank you for you patience and regret any inconvenience. ===================I've heard that they're also intentionally waiting until after April 18.