# User Fee for Estate Tax Closing Letter; Correction
> **IRS** · Final regulations; correction. · Published 2021-10-19 · Effective 2021-10-28 · 86 FR 57753
## Document
- **Document number:** 2021-22780
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 57753
- **CFR reference:** 26 CFR 300
- **Publication date:** 2021-10-19
- **Effective date:** 2021-10-28
- **Treasury docket:** TD 9957
## Abstract

This document contains a correction to Treasury Decision 9957, which was published in the Federal Register on Tuesday, September 28, 2021. Treasury Decision 9957 establishes a new user fee of $67 for persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/10/19/2021-22780/user-fee-for-estate-tax-closing-letter-correction)
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