Internal Revenue Service September 28, 2021 – Federal Register Recent Federal Regulation Documents

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User Fee for Estate Tax Closing Letter

Document Number: 2021-21029

Type: Rule

Date: 2021-09-28

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations that establish a new user fee of $67 for persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations affect persons who may request an estate tax closing letter.

https://regulations.justia.com/regulations/fedreg/2021/09/28/2021-21029.html