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Notice 2021-54, page 457.

ESTATE TAX

Internal Revenue Bulletin 2021-41 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9957, page 452. This guidance contains final regulations establishing a new user fee for persons requesting 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.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2021-41
Internal Revenue Bulletin 2021-41

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