This week's highlights include lower enrolled agent exam fees, updated pension mortality tables for 2027, and new dyed fuel payment guidance. We cover the key IRS developments in this article.
Access to Full IRS Bulletins in PDF format
The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
ADMINISTRATIVE
REG-108706-25, page 1508.
These proposed regulations relate to user fees for the three part Special Enrollment Examination individuals may take to be granted the status of enrolled agent under section 10.4(a) of Circular 230. In accordance with OMB Circular A-25, the user fee is decreased from $99 to $66 per part and is in addition to an amount payable directly to a third-party contractor.
T.D. 10045, page 1491.
These interim final regulations relate to user fees for the three-part Special Enrollment Examination individuals may take to be granted the status of enrolled agent under section 10.4(a) of Circular 230. In accordance with OMB Circular A-25, the user fee is decreased from $99 to $66 per part and is in addition to an amount payable directly to a third party contractor. The text of these interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject.
EMPLOYEE PLANS
Notice 2026-27, page 1502.
This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of ERISA. This notice also specifies a mortality table for use in determining minimum present value under § 417(e)(3) of the Code and section 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in the 2027 calendar year.
EXCISE TAX
REG-119294-25, page 1509.
This document contains proposed regulations regarding the payment provision for previously taxed dyed fuel enacted by the One, Big, Beautiful Bill Act. Specifically, these proposed regulations provide guidance as to the taxpayers that may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the temporary regulations published simultaneously to the proposed regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the proposed rules section in this issue of the Federal Register. These proposed regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal.
T.D. 10047, page 1494.
This document contains temporary regulations regarding the payment provision for previously taxed dyed fuel enacted by the One, Big, Beautiful Bill Act. Specifically, these temporary regulations provide guidance as to the taxpayers that may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the proposed rules section in this issue of the Federal Register. These temporary regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal.