# User Fee for Estate Tax Closing Letter
> **IRS** · Final regulation. · Published 2021-09-28 · Effective 2021-10-28 · 86 FR 53539
## Document
- **Document number:** 2021-21029
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 53539
- **CFR reference:** 26 CFR 300
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2021/09/28/2021-21029/user-fee-for-estate-tax-closing-letter)
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