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TREAS/IRS RIN: 1545-BP75 Publication ID: Fall 2021 
Title: User Fee for Estate Tax Closing Letter 

These regulations propose a user fee for requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 300   
Legal Authority: 26 U.S.C. 7805    31 U.S.C. 9701   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/31/2020  85 FR 86871   
NPRM Comment Period End  03/01/2021 
Final Action  11/00/2021 
Additional Information: REG-114615-16 (NPRM) Drafter attorney: Juli Ro Kim (202) 317-6859 Reviewer attorney: Karlene Lesho (202) 317-6859 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI
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
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866