The PTIN fee is non-refundable. Failure to have and to use a valid PTIN may result in penalties. The IRS projects that over 900,000 individuals will apply for an initial or renewal PTIN during each of the next three PTIN renewal cycles. Requests for a public hearing must be submitted as prescribed in the "Comments and Requests for a Public Hearing" section. All Enrolled Agents must also have a valid PTIN to maintain their active status.