# Estate Tax Closing Letter User Fee Update (REG-107459-24)

> **IRS** · Rulemaking · Modified 2025-12-02T15:22:33Z

## Docket
- **Docket ID:** IRS-2025-0059
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2025-12-02T15:22:33Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2025-0059)
- [Public comments](https://www.regulations.gov/docket/IRS-2025-0059/comments)

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