Estate Tax Closing Letter User Fee Update
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 pr
| Agency | Treasury Department, Internal Revenue Service |
|---|---|
| Document type | Proposed Rule |
| Published | 2026-06-02 |
| Summary | 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. |
| Document number | 2026-10963 |
| Official record | https://www.federalregister.gov/documents/2026/06/02/2026-10963/estate-tax-closing-letter-user-fee-update |