20 May 2025

💰IRS Proposes Reduced User Fee for Estate Tax Closing Letters

Estate Tax Closing Letter User Fee Update

Summary

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.

Agencies

  • Treasury Department
  • Internal Revenue Service

Business Impact ?

$ - Low

This regulation proposes a reduction in the user fee for obtaining an estate tax closing letter, impacting financial costs for estates and businesses involved in estate management or tax compliance. Reducing fees can enhance cash flow for affected parties and may lead to administrative changes within firms handling estates.

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