Data / Federal rules / 2025-08928
Estate Tax Closing Letter User Fee Update
The Internal Revenue Service published this final rule in the Federal Register on May 20, 2025. It took effect on May 20, 2025.
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What the agency says
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.
Key facts
- Document number
- 2025-08928
- Type
- Final rule
- Action
- Interim final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- May 20, 2025
- Takes effect
- May 20, 2025
- Dates
- Effective date: These regulations are effective on May 20, 2025.
- Docket
- TD 10031
- Regulation ID (RIN)
- 1545-BR28
- Code of Federal Regulations
- 26 CFR 300
- Topics
- Estate taxes; Reporting and recordkeeping requirements
- Pages
- 4
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Everything from the Internal Revenue Service · Rules on estate taxes · Rules on reporting and recordkeeping requirements · Published in May 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.