WASHINGTON, May 20 -- Internal Revenue Service has issued a rule called: Estate Tax Closing Letter User Fee Update.
The rule was published in the Federal Register on May 20 by Edward Killen, Acting Chief Tax Compliance Officer.
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 ...