Estate Tax Closing Letter User Fee Update
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register June 2, 2026. Document 2026-10963. Updated Nov. 10, 2026.
- What it does
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.
The Internal Revenue Service's summary, as published in the Federal Register.
- What it would change
1 part of Title 26 of the Code of Federal Regulations:
- Before this
No earlier Federal Register document under regulation identifier 1545-BS10 since Jan. 1, 2025.
Since then:
- Sept. 25, 2026 Final rule. Estate Tax Closing Letter User Fee Update
- What happens next and when
Written or electronic comments and requests for a public hearing must be received by July 2, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-10963 |
|---|---|
| Action | Notice of proposed rulemaking. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | June 2, 2026 |
| Comments close | July 2, 2026 |
| Regulation identifier (RIN) | 1545-BS10 |
| Docket | IRS-2026-0694 |
Source: the Federal Register (public domain). The document in the Federal Register