Data / Federal rules / 2025-08929
Estate Tax Closing Letter User Fee Update
The Internal Revenue Service published this proposed rule in the Federal Register on May 20, 2025. Comments closed on July 21, 2025.
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What the agency says
In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce the amount of the user fee imposed on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The text of the interim final regulations also serves as the text of these proposed regulations.
Key facts
- Document number
- 2025-08929
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- May 20, 2025
- Comments due
- July 21, 2025
- Dates
- Electronic or written comments must be received by July 21, 2025.
- Docket
- REG-107459-24
- Regulation ID (RIN)
- 1545-BR22
- Code of Federal Regulations
- 26 CFR 300
- Topics
- Estate taxes; Reporting and recordkeeping requirements
- Pages
- 3
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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.