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Federal Register / Vol. 86, No. 185 / Tuesday, September 28, 2021 / Rules and Regulations copy at the Division of the Secretariat, U.S. Consumer Product Safety Commission, 4330 East-West Highway, Bethesda, MD 20814, telephone 301
5047479, email: cpsc-os@cpsc.gov, or at the National Archives and Records Administration NARA. For information on the availability of this material at NARA, email fr.inspection@
nara.gov, or go to: www.archives.gov/
federal-register/cfr/ibr-locations.html.
Alberta E. Mills, Secretary, Consumer Product Safety Commission.
FR Doc. 202120851 Filed 92721; 8:45 am
B. Notice of Proposed Rulemaking
BILLING CODE 635501P

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 300
TD 9957
RIN 1545BP75

User Fee for Estate Tax Closing Letter Internal Revenue Service IRS, Treasury.
ACTION: Final regulation.
AGENCY:

This document contains final regulations that establish a new user fee of $67 for persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations affect persons who may request an estate tax closing letter.
DATES:
Effective date: These regulations are effective October 28, 2021.
Applicability date: For date of applicability, see 300.13d.
FOR FURTHER INFORMATION CONTACT: Juli Ro Kim at 202 3176859 not a toll-free number.
SUPPLEMENTARY INFORMATION:
SUMMARY:

Background This document amends the User Fee Regulations 26 CFR part 300 to establish a user fee applicable to requests for estate tax closing letters issued by the IRS currently, IRS Letter 627.
A. Authority To Charge User Fees The Independent Offices Appropriations Act of 1952 IOAA 31
U.S.C. 9701 authorizes each agency to promulgate regulations establishing the charge for services provided by the agency user fees. The IOAA provides that these user fee regulations are subject to policies prescribed by the President. The policies currently are set
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forth in the Office of Management and Budget OMB Circular A25, 58 FR
38142 July 15, 1993; OMB Circular.
The OMB Circular requires agencies providing services that confer special benefits on identifiable recipients beyond those accruing to the general public to identify those services, to determine whether user fees should be assessed for those services, and if so, to establish user fees that recover the full cost of providing those services, unless the agency requests, and the OMB
grants, an exception to the full cost requirement.

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Summary of Comments A. Overview The IRS received a total of five written public comments in response to the proposed regulations, some addressing multiple aspects of the proposed regulations. These comments are available at https
www.regulations.gov or upon request.
No public hearing on the proposed regulations was requested and accordingly no public hearing was held.
After careful consideration of the comments received, the Treasury Department and the IRS adopt the proposed regulations without significant change. Accordingly, new 300.13
establishes a $67 user fee for issuing an estate tax closing letter.

On December 31, 2020, the Department of the Treasury Treasury Department and the IRS published in the Federal Register 85 FR 86871 a notice of proposed rulemaking REG
11461516 proposing amendments to the User Fee Regulations in part 300 of title 26 of the Code of Federal Regulations proposed regulations.
Specifically, the proposed regulations proposed the addition of new 300.13
to the User Fee Regulations to establish a $67 user fee for issuing an estate tax closing letter for an estate.
The preamble to the proposed regulations identifies the issuance of an estate tax closing letter as the provision of a service that confers special benefits, beyond those accruing to the general public, to an estate or other person properly authorized under section 6103
of the Internal Revenue Code Code to receive an estate tax closing letter.
Accordingly, the preamble to the proposed regulations concludes that the IRS is authorized, pursuant to the IOAA
and the OMB Circular, to charge a user fee for the issuance of an estate tax closing letter that reflects the full cost of providing this service. Additionally, the preamble to the proposed regulations explains the special benefits conferred by the issuance of estate tax closing letters and analyzes how the IRS has computed that the full cost of issuing an estate tax closing letter is $67. Finally, the preamble to the proposed regulations states that the Treasury Department and the IRS expect to implement a web-based procedure that will improve convenience and reduce burden for persons requesting estate tax closing letters as compared to the current procedure in place for making such requests.1

1. Establishment and Amount of User Fee One commenter opposed the establishment of a user fee to request an estate tax closing letter and suggested that the IRS return to issuing estate tax closing letters for every estate tax return filed, without the need for making a request or paying a user fee, as was the practice prior to June 2015.2 Another commenter suggested that the user fee be reduced so that all estates desiring an estate tax closing letter can afford to pay the user fee and request the estate tax closing letter. A third commenter stated that the proposed $67 user fee is both reasonable and appropriate given the impact of returns filed solely to elect portability under section 2010 of the Code and the fact that estate tax returns are most often filed in the context of decedents with substantial gross estates.
As described in the preamble to the proposed regulations, the issuance of an estate tax closing letter, and the return information and procedural and substantive explanations such letters provide, constitutes the provision of a service that confers special benefits on identifiable recipients beyond those accruing to the general public. Because of these special benefits, the IOAA and the OMB Circular require the imposition of a user fee for the issuance of an estate tax closing letter to reflect the full cost of providing the service unless the IRS
requests, and the OMB grants, an exception to the full cost requirement.
The IRS has not requested an exception to the full cost requirement, for the
1 For an overview of the procedure applicable to a request for an estate tax closing letter on or before October 28, 2021, see part D of the Background and Explanation of Provisions of the proposed regulations.

2 See part B of the Background and Explanation of Provisions of the preamble of the proposed regulations for a full discussion of the June 2015
change to the prior IRS practice of issuing estate tax closing letters for every estate tax return filed.

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B. Comments Regarding the Imposition of a User Fee
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