IRS Proposes Increasing Estate Tax Closing Letter User Fee to $76

The IRS published proposed regulations amending 26 C.F.R. §300.12 to increase the user fee for issuance of an estate tax closing letter from $56 to $76. The proposed increase reflects updated cost analysis under the Independent Offices Appropriations Act of 1952 and OMB Circular A-25, based on a 2025 biennial review determining the full cost of providing the service. The proposed regulations would apply to requests received on or after 30 days following publication of final regulations in the Federal Register. Written or electronic comments and requests for a public hearing are due by July 2. [IRS REG-103193-26, 91 Fed. ...