User Fee of $67 Proposed by IRS to Obtain Estate Tax Closing Letter
The IRS has proposed regulations to begin charging a user fee of $67 for an estate tax closing letter.[1]
The IRS explains its justification for taking this action as follows:
In view of the resource constraints and purpose of issuing estate tax closing letters as a convenience to authorized persons, the IRS has identified the provision of estate tax closing letters as an appropriate service for which to establish a user fee to recover the costs that the government incurs in providing such letters. Accordingly, the Treasury Department and the IRS propose establishing a user fee for estate tax closing letter requests (see parts E and F for explanation of the authority to establish the user fee). As currently determined, the user fee is $67, as detailed in part H. [2]
The new closing letter fee is provided for in Proposed Reg. §300.13. The proposed fee, as noted, is set at $67.[3]
The person liable for the fee when the closing letter is requested is referenced at Proposed Reg. §300.13(c) which states:
(c) Person liable for the fee. The person liable for the fee is the estate of the decedent or other person properly authorized under section 6103 of the Internal Revenue Code to receive and therefore to request the estate tax closing letter with respect to the estate.[4]
The user fee is proposed to take effect 30 days after the regulations are published as final in the Federal Register.[5]