Home / Agencies / Treasury / 2026-10963
Proposed Rule

Estate Tax Closing Letter User Fee Update

Agency
Treasury
Document Number
2026-10963
Published
June 2, 2026
Effective Date
-

Abstract

This document contains proposed regulations amending the current regulations to increase the amount of the user fee imposed on authorized persons requesting the issuance of an estate tax closing letter. The Independent Offices Appropriations Act of 1952 authorizes charging user fees in appropriate circumstances. The proposed regulations would affect persons who request an estate tax closing letter.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

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Frequently Asked Questions

What is the 2026-10963 Federal Register document?
Document 2026-10963 is a Proposed Rule published by the Department of the Treasury in the Federal Register on June 2, 2026. This document contains proposed regulations amending the current regulations to increase the amount of the user fee imposed on authorized persons requesting the issuance of an estate tax closing letter. The Independent Offices Appropriations Act of 1952 authorizes charging user fees in appropriate circumstances. The proposed regulations would affect persons who request an estate tax closing letter. View the original at https://www.federalregister.gov/documents/2026/06/02/2026-10963/estate-tax-closing-letter-user-fee-update.
Is document 2026-10963 an economically significant rule?
No. Document 2026-10963 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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