Tax Alerts

Final Regulations Contain New User Fees for Estate Tax Closing Letter

The IRS issued final regulations that establish a new user fee of $67 for taxpayers requesting an IRS Letter 627, also called an estate tax closing letter. The fee is effective for requests for estate tax closing letters starting October 28.

Background
The Treasury and IRS published NPRM REG-114615-16, that proposed amendments to the user fee regulations. Specifically, the proposed regulations would add the user fee for the issuance of an estate tax closing letter. The issuance of a Letter 627 provides a service that confers special benefits, beyond those accruing to the general public, to an estate or other person properly authorized to receive such a letter.

Requesting Letter 627
The procedure for requesting Letter 627 and paying the user fee utilizes https://www.pay.gov. A request and payment of user fee will be accomplished by a single request eliminating a potential duplicative follow-up.

 

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