WASHINGTON, Dec. 1 -- Internal Revenue Service has issued a rule called: Estate Tax Closing Letter User Fee Update.
The rule was published in the Federal Register on Dec. 1 by Frank J. Bisignano, Chief Executive Officer.
Summary: This document contains 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. The final regulations adopt without change the text of the interim final rule and proposed regulations that reduced the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $67 to $56. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. Th...