Estate Tax Closing Letter User Fee Update
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, which adopt without change the text of the proposed regulations, increase the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $56 to $76. 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.
Related coverage
- Agency Information Collection Activities; Court-Ordered Refunds Under the International Emergency Economic Powers Act Worksheet
- Notice To Reestablish the Transit Advisory Committee for Safety Charter
- Potential Designations of the Investment Banking Representative License (Series 79) and the Research Analyst License (Series 86 and Series 87) as Qualifying Natural Persons for Accredited Investor Status
- Potential Designation of U.S. Certified Public Accountant License as Qualifying Natural Persons for Accredited Investor Status
- Potential Designation of Certified Financial Planner Certification as Qualifying Natural Persons for Accredited Investor Status
- Potential Designation of Passage of an Accredited Investor Exam To Be Developed by FINRA as Qualifying Natural Persons for Accredited Investor Status