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Notice 2021-7, page 482.

ESTATE TAX

Internal Revenue Bulletin 2021-3 · 2026-10-03 edition · updated 2026-10-04 · United States

REG-114615-16, page 489. This guidance contains proposed regulations to establish a new user fee for authorized persons who wish to request the issuance of IRS Letter 627, also referred to as an estate tax closing letter. Pursuant to the guidelines in OMB Circular A-25, the IRS has calculated its cost of providing the estate tax closing letter to be $67. REG-114615-16.

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▸Contents — Internal Revenue Bulletin 2021-3
Internal Revenue Bulletin 2021-3

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