Rule2021-22780
User Fee for Estate Tax Closing Letter; Correction
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
October 19, 2021
Effective
October 28, 2021
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains a correction to Treasury Decision 9957, which was published in the Federal Register on Tuesday, September 28, 2021. Treasury Decision 9957 establishes a new user fee of $67 for persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter.
Full Text
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<title>Federal Register, Volume 86 Issue 199 (Tuesday, October 19, 2021)</title>
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[Federal Register Volume 86, Number 199 (Tuesday, October 19, 2021)]
[Rules and Regulations]
[Page 57753]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-22780]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[TD 9957]
RIN 1545-BP75
User Fee for Estate Tax Closing Letter; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations; correction.
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SUMMARY: This document contains a correction to Treasury Decision 9957,
which was published in the Federal Register on Tuesday, September 28,
2021. Treasury Decision 9957 establishes a new user fee of $67 for
persons requesting the issuance of IRS Letter 627, also referred to as
an estate tax closing letter.
DATES: The correction is effective on October 28, 2021, and applicable
as of September 28, 2021.
FOR FURTHER INFORMATION CONTACT: Juli Ro Kim at (202) 317-6859 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9957) that are the subject of this
correction are issued under section 6103 of the Internal Revenue Code.
Need for Correction
As published the final regulations (TD 9957) contain an error that
needs to be corrected.
Correction of Publication
Accordingly, the final regulations (TD 9957) that are the subject
of FR Doc. 2021-21029, published on September 28, 2021 (86 FR 53539),
are corrected as follows:
On page 53539, in the second column, footnote 1 is corrected to
read:
\1\ For an overview of the procedure applicable to a request for
an estate tax closing letter before October 28, 2021, see part D of
the Background and Explanation of Provisions of the proposed
regulations.
Oluwafunmilayo A. Taylor,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2021-22780 Filed 10-18-21; 8:45 am]
BILLING CODE 4830-01-P
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</html>Indexed from Federal Register on October 19, 2021.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.