# Estate Tax Closing Letter User Fee Update
> **IRS** · Final rule. · Published 2025-12-01 · Effective 2025-12-31 · 90 FR 55041
## Document
- **Document number:** 2025-21649
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 90 FR 55041
- **CFR reference:** 26 CFR 300
- **Publication date:** 2025-12-01
- **Effective date:** 2025-12-31
- **Treasury docket:** TD 10038
## Abstract

This document contains final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations adopt without change the text of the interim final rule and proposed regulations that reduced the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $67 to $56. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The final regulations affect persons who request an estate tax closing letter.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/12/01/2025-21649/estate-tax-closing-letter-user-fee-update)
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