(a) Applicability. This section applies to the request by a person described in paragraph (c) of this section for an estate tax closing letter from the IRS.
(b) Fee. The fee for issuing an estate tax closing letter is $56.
(c) Person liable for the fee. The person liable for the fee is the estate of the decedent or other person requesting, in accordance with applicable procedures and policies, an estate tax closing letter to be issued with respect to the estate.
(d) Applicability date. This section applies to requests received by the IRS after May 20, 2025.
[T.D. 9957, 86 FR 53542, Sept. 28, 2021. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022; T.D. 10031, 90 FR 21412, May 20, 2025]
source: T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted.
cite as: 26 CFR 300.12