{"abstract":"This document contains proposed regulations amending the current regulations to increase the amount of the user fee imposed on authorized persons requesting the issuance of an estate tax closing letter. The Independent Offices Appropriations Act of 1952 authorizes charging user fees in appropriate circumstances. The proposed regulations would affect persons who request an estate tax closing letter.","action":"Notice of proposed rulemaking.","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/2026/06/02/2026-10963.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"300","title":26}],"citation":"91 FR 32909","comment_url":"http://www.regulations.gov/commenton/IRS-2026-0694-0001","comments_close_on":"2026-07-02","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by July 2, 2026.","disposition_notes":null,"docket_ids":["REG-103193-26"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-06-02","updated_at":"2026-06-09T12:52:58.432-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0694-0001","allow_late_comments":true,"id":"IRS-2026-0694-0001","comment_end_date":"2026-07-03","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-0694","title":"Estate Tax Closing Letter User Fee Update (REG-103193-26)"}],"document_number":"2026-10963","effective_on":null,"end_page":32911,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/06/02/2026-10963.xml","html_url":"https://www.federalregister.gov/documents/2026/06/02/2026-10963/estate-tax-closing-letter-user-fee-update","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-10963?publication_date=2026-06-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-06-02/2026-10963/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":200,"last_updated":"2026-06-24 00:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-02/pdf/2026-10963.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10963.pdf?1780317915","publication_date":"2026-06-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/06/02/2026-10963.txt","regulation_id_number_info":{"1545-BS10":null},"regulation_id_numbers":["1545-BS10"],"regulations_dot_gov_info":{"supporting_documents":[],"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-2026-0694","supporting_documents_count":0,"docket_id":"IRS-2026-0694","document_id":"IRS-2026-0694-0001","regulation_id_number":"1545-BS10","title":"Estate Tax Closing Letter User Fee Update (REG-103193-26)","checked_regulationsdotgov_at":"2026-06-09T16:52:57Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-0694-0001","significant":null,"signing_date":null,"start_page":32909,"subtype":null,"title":"Estate Tax Closing Letter User Fee Update","toc_doc":"Estate Tax Closing Letter User Fee Update","toc_subject":null,"topics":["Estate taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}