{"abstract":"This document contains a correction to Treasury Decision 9957, which was published in the Federal Register on Tuesday, September 28, 2021. Treasury Decision 9957 establishes a new user fee of $67 for persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter.","action":"Final regulations; correction.","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/2021/10/19/2021-22780.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"300","title":26}],"citation":"86 FR 57753","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The correction is effective on October 28, 2021, and applicable as of September 28, 2021.","disposition_notes":null,"docket_ids":["TD 9957"],"dockets":[],"document_number":"2021-22780","effective_on":"2021-10-28","end_page":57753,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2021/10/19/2021-22780.xml","html_url":"https://www.federalregister.gov/documents/2021/10/19/2021-22780/user-fee-for-estate-tax-closing-letter-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2021-22780?publication_date=2021-10-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2021-10-19/2021-22780/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":229,"last_updated":"2026-10-23 16:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2021-10-19/pdf/2021-22780.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2021-22780.pdf?1634561134","publication_date":"2021-10-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2021/10/19/2021-22780.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-2021-0001-0010","regulation_id_number":"1545-BP75","title":"User Fee for Estate Tax Closing Letter (REG-114615-16)","checked_regulationsdotgov_at":"2021-11-24T04:30:09Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":57753,"subtype":null,"title":"User Fee for Estate Tax Closing Letter; Correction","toc_doc":"User Fee for Estate Tax Closing Letter; Correction","toc_subject":null,"topics":[],"type":"Rule","volume":86}