IRS Prop. Reg.: ABA Tax Section Comments on Estate Tax Closing Letter User Fee (IRC §6018)

The American Bar Association Tax Section March 16 released comments on REG-114615-16 that would establish a new $67 user fee for authorized persons who wish to request the issuance of IRS Letter 627 (estate tax closing letter). The person liable for the fee would be the estate of the decedent or other person properly authorized under tax code Section 6103 to receive and therefore to request the estate tax closing letter with respect to the estate, the proposed regulations would provide. The ABA generally supports the proposed fee, the letter notes. [ABA Tax Section Letter: Re: Comments on the ...