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10 AUTHORITIES LIVE
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Authentic statutory obligations decomposed into atomic machine-actionable conditions, actions, and verification standards.
The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees.
The final regulations affect persons who request an estate tax closing letter.
The final regulations, which adopt without change the text of the proposed regulations, increase the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $56 to $76.
This document contains final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter.