{"abstract":"This document contains final regulations that establish a new user fee of $67 for persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations affect persons who may request an estate tax closing letter.","action":"Final regulation.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2021/09/28/2021-21029.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"300","title":26}],"citation":"86 FR 53539","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective October 28, 2021.","disposition_notes":null,"docket_ids":["TD 9957"],"dockets":[],"document_number":"2021-21029","effective_on":"2021-10-28","end_page":53542,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2021/09/28/2021-21029.xml","html_url":"https://www.federalregister.gov/documents/2021/09/28/2021-21029/user-fee-for-estate-tax-closing-letter","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2021-21029?publication_date=2021-09-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2021-09-28/2021-21029/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":970,"last_updated":"2026-07-27 22:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2021-09-28/pdf/2021-21029.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2021-21029.pdf?1632746739","publication_date":"2021-09-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2021/09/28/2021-21029.txt","regulation_id_number_info":{"1545-BP75":{"issue":"202110","html_url":"https://www.federalregister.gov/regulations/1545-BP75/user-fee-for-estate-tax-closing-letter","title":"User Fee for Estate Tax Closing Letter","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202110&RIN=1545-BP75&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP75"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP75/user-fee-for-estate-tax-closing-letter","title":"User Fee for Estate Tax Closing Letter"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2021-0001","supporting_documents_count":0,"docket_id":"IRS-2021-0001","document_id":"IRS-2021-0001-0009","regulation_id_number":"1545-BP75","title":"User Fee for Estate Tax Closing Letter (REG-114615-16)","checked_regulationsdotgov_at":"2021-09-30T03:30:10Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":53539,"subtype":null,"title":"User Fee for Estate Tax Closing Letter","toc_doc":"User Fee for Estate Tax Closing Letter","toc_subject":null,"topics":["Estate taxes","Excise taxes","Gift taxes","Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":86}