User Fee for Estate Tax Closing Letter

tax-irs · IRS · Rule · Published 2021-09-28 · Effective 2021-10-28 · 86 FR 53539

Document

Document number: 2021-21029
Federal Register citation: 86 FR 53539
CFR reference: 26 CFR 300
Type: Rule
Action: Final regulation.
Category: tax-irs
Sub-agency: IRS
Publication date: 2021-09-28
Effective date: 2021-10-28
Treasury docket: TD 9957

Abstract

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.

Source

Authoritative: Federal Register document
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