Data / Federal rules / 2026-10963
Estate Tax Closing Letter User Fee Update
The Internal Revenue Service published this proposed rule in the Federal Register on June 2, 2026. Comments closed on July 2, 2026.
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What the agency says
This document contains proposed regulations amending the current regulations to increase the amount of the user fee imposed on authorized persons requesting the issuance of an estate tax closing letter. The Independent Offices Appropriations Act of 1952 authorizes charging user fees in appropriate circumstances. The proposed regulations would affect persons who request an estate tax closing letter.
Key facts
- Document number
- 2026-10963
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- June 2, 2026
- Comments due
- July 2, 2026
- Dates
- Written or electronic comments and requests for a public hearing must be received by July 2, 2026.
- Docket
- REG-103193-26
- Regulation ID (RIN)
- 1545-BS10
- 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 June 2026
Read from the Federal Register API, last updated 2026-10-24. 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.