C1-2025-08928: Estate Tax Closing Letter User Fee Update
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The regulation updates the user fees associated with estate tax closing letters and corrects errors in previous calculations of those fees. Specifically, it ensures that the correct amounts for "Quality Assurance & Benefits" and "Full Cost Per Request Calculation" are accurately reflected.
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The rule, in full
185 words as published, June 24, 2025. View the original →
Federal Register, Volume 90 Issue 119 (Tuesday, June 24, 2025) [Federal Register Volume 90, Number 119 (Tuesday, June 24, 2025)] [Rules and Regulations] [Page 26765] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: C1-2025-08928] ======================================================================= ----------------------------------------------------------------------- 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. On 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. On 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 ``$502.572''.
3. On 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. C1-2025-08928 Filed 6-23-25; 8:45 am] BILLING CODE 0099-10-P
Documents
- Full text (Federal Register) · June 24, 2025
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