C2-2025-08928: Estate Tax Closing Letter User Fee Update
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This regulation updates certain calculations related to the user fee for Estate Tax Closing Letters. It corrects specific figures in a previous document to accurately reflect the costs involved.
Plain-language description generated by AI — not the agency’s official summary, which we have not captured for this rule. Read the official text →
The rule, in full
258 words as published, June 25, 2025. View the original →
Federal Register, Volume 90 Issue 120 (Wednesday, June 25, 2025) [Federal Register Volume 90, Number 120 (Wednesday, June 25, 2025)] [Rules and Regulations] [Page 26919] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: C2-2025-08928] ======================================================================== Rules and Regulations Federal Register ________________________________________________________________________ This section of the FEDERAL REGISTER contains regulatory documents having general applicability and legal effect, most of which are keyed to and codified in the Code of Federal Regulations, which is published under 50 titles pursuant to 44 U.S.C. 1510. The Code of Federal Regulations is sold by the Superintendent of Documents. ======================================================================== Federal Register / Vol. 90, No. 120 / Wednesday, June 25, 2025 / Rules and Regulations [[Page 26919]] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 300 [TD 10031] RIN 1545-BR28 Estate Tax Closing Letter User Fee Update Correction In rule document 2025-08928, appearing on pages 21410 through 21413 in the issue of Tuesday, May 20, 2025, make the following correction:
1. Page 21412, in the 1st column, in the second pictured
calculation in the column. The number for ``Quality Assurance & Benefits'' should be ``$9,546'' not ``$95.46''.
2. Page 21412, in the 1st column, in the 1st pictured calculation
under the heading ``3. Full Cost Per Request Calculation''. The Full Cost amount should be ``$502,573'' not ``$502.573''.
3. Page 21412, in the 1st column, in the 2nd pictured calculation
under 3. Full Cost Per Request Calculation. The Full Cost amount should be ``$502,573'' not ``$502.573''. [FR Doc. C2-2025-08928 Filed 6-24-25; 8:45 am] BILLING CODE 0099-10-D
Documents
- Full text (Federal Register) · June 25, 2025
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