Internal Revenue Service April 22, 2021 – Federal Register Recent Federal Regulation Documents

User Fee for Estate Tax Closing Letter; Correction
Document Number: 2021-08390
Type: Proposed Rule
Date: 2021-04-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to a notice of proposed rulemaking (REG-114615-16) that was published in the Federal Register on December 31, 2020. The proposed regulations establishing a new user fee for authorized persons who wish to request the issuance of IRS Letter 627, also referred to as an estate tax closing letter.