Estate Tax Closing Letter User Fee Update

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 300 [TD 10031] RIN 1545-BR28 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Interim final rule. SUMMARY: This document contains interim 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. These regulations reduce the amount of the user fee imposed on a request for the issuance of an estate tax closing letter. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The text of the interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this edition of the Federal Register . DATES: Effective date: These regulations are effective on May 20, 2025. Applicability date: For date of applicability, see § 300.12(d). FOR FURTHER INFORMATION CONTACT: Concerning the interim final regulations, Juli Ro Kim at (202) 317-6859; concerning cost methodology, Maria E. Arias-Buchanan at (202) 803-9569 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Authority This document contains interim final amendments to 26 CFR part 300 regarding user fees for authorized persons who request the issuance of an estate tax closing letter (IRS Letter 627). The Independent Offices Appropriations Act of 1952 (IOAA) ( 31 U.S.C. 9701 ) authorizes each agency to…