ESTATE TAX
Internal Revenue Bulletin 2025-32 · 2026-10-03 edition · updated 2026-10-04 · United States
REG-107459-24, page 313. These regulations amend the current regulations to reduce the amount of the 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 $56. REG-107459-24.
T.D. 10031, page 304. This guidance contains an interim final rule relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as
Finding Lists begin on page ii.
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 $56. REG107459-24.
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