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TREAS/IRS RIN: 1545-BS10 Publication ID: 2026 
Title: ●Estate Tax Closing Letter User Fee Update Per FY2025 Costing 
Abstract:

This regulation will update the user fee for requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter (ETCL).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 300   
Legal Authority: 31 U.S.C. 9701    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Additional Information: REG-103193-26 Drafting attorney: Juli Ro Kim (202) 317-6859 Reviewing attorney: Karlene Lesho (202) 317-6859 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PTE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Juli Ro Kim
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4113,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866
Email: juli.ro.kim@irscounsel.treas.gov