AO 291 Application for fees under EAA is a form used by taxpayers to apply for a fee waiver or refund of fees paid for certain services related to a dispute with the IRS. It is the form used to request a refund of fees paid for professional help in preparing and submitting documents to the IRS. There are two types of AO 291 Application for fees under EAA: one for individuals and one for businesses. Both forms require the taxpayer to provide information about the dispute, the amount of fees paid, and proof of eligibility for a fee waiver or refund. The form also requires the taxpayer to certify that they are not currently receiving or have received a fee waiver or refund from the IRS. Once the form is completed and submitted, the IRS will review the request and make a determination of eligibility.