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Federal Register / Vol. 86, No. 185 / Tuesday, September 28, 2021 / Rules and Regulations
and the Office of Management and Budget regarding review of tax regulations. Pursuant to the Regulatory Flexibility Act 5 U.S.C. chapter 6, it is hereby certified that these regulations will not have a significant economic impact on a substantial number of small entities. The regulations, which prescribe a fee to obtain a particular service, affect decedents estates, which generally are not small entities as defined under 5 U.S.C. 6016. In addition, the dollar amount of the fee $67 as currently determined is not substantial enough to have a significant economic impact on any entities including small entities that could be affected by establishing such a fee.
Accordingly, the Secretary of the Treasurys delegate certifies that the rule will not have a significant economic impact on a substantial number of small entities.
Pursuant to section 7805f of the Code, the proposed regulations 85 FR
86871 preceding these regulations were submitted to the Chief Counsel for the Office of Advocacy of the Small Business Administration for comment on their impact on small business. No comments on the proposed regulations were received from the Chief Counsel for the Office of Advocacy of the Small Business Administration.
Statement of Availability of IRS
Documents IRS Revenue Procedures, Revenue Rulings, Notices, and other guidance cited in this document are published in the Internal Revenue Bulletin or Cumulative Bulletin and are available from the Superintendent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at https www.irs.gov.
Drafting Information The principal author of these regulations is Juli Ro Kim of the Office of Associate Chief Counsel Passthroughs and Special Industries.
Other personnel from the Treasury Department and the IRS participated in the development of the regulations.
List of Subjects in 26 CFR Part 300
Estate taxes, Excise taxes, Gift taxes, Income taxes, Reporting and recordkeeping requirements, User fees.
Adoption of Amendments to the Regulations Accordingly, 26 CFR part 300 is amended as follows:

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PART 300USER FEES
Paragraph 1. The authority citation for part 300 continues to read as follows:

Authority: 31 U.S.C. 9701.

Par. 2. Section 300.0 is amended by adding paragraph b13 to read as follows:

300.0

User fees; in general.

b
13 Requesting an estate tax closing letter.
Par. 3. Section 300.13 is added to read as follows:
300.13

Fee for estate tax closing letter.

a Applicability. This section applies to the request by a person described in paragraph c of this section for an estate tax closing letter from the IRS.
b Fee. The fee for issuing an estate tax closing letter is $67.
c Person liable for the fee. The person liable for the fee is the estate of the decedent or other person requesting, in accordance with applicable procedures and policies, an estate tax closing letter to be issued with respect to the estate.
d Applicability date. This section applies to requests for estate tax closing letters received by the IRS on or after October 28, 2021.
Douglas W. ODonnell, Deputy Commissioner for Services and Enforcement.
Approved: September 22, 2021.
Mark J. Mazur, Acting Assistant Secretary of the Treasury Tax Policy.
FR Doc. 202121029 Filed 92721; 8:45 am BILLING CODE 483001P

FEDERAL MEDIATION AND
CONCILIATION SERVICE
29 CFR Part 1401
RIN 3076AA13

Production or Disclosure of Information Federal Mediation and Conciliation Service.
ACTION: Final rule.
AGENCY:

The Federal Mediation and Conciliation Service FMCS issues a final rule amending its existing regulations under the Freedom of Information Act FOIA to reflect amendments to the FOIA by the Freedom of Information Improvement
SUMMARY:

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Act of 2016 the FOIA Improvement Act.
DATES: This final rule is effective September 28, 2021.
FOR FURTHER INFORMATION CONTACT:
Alisa Silverman, Attorney-Advisor, Office of General Counsel, Federal Mediation and Conciliation Service, 250
E St. SW, Washington, DC 20427;
Office/Fax/Mobile 2026065488;
asilverman@fmcs.gov.
SUPPLEMENTARY INFORMATION:
I. Background The FOIA was enacted to give the public a right to access records held by the executive branch that, although not classified, were not otherwise available to them. Since its enactment in 1966, the FOIA has been amended on a number of occasions to adapt to the times and changing priorities. On June 30, 2016, President Obama signed the Freedom of Information FOIA
Improvement Act of 2016 the FOIA
Improvement Act. Among other things, the FOIA Improvement Act requires that agencies i make records that have been both released previously and requested three or more times available to the public in electronic format, ii establish a minimum of ninety days for requestors to appeal an adverse determination, and iii provide, or direct requestors to, dispute resolution services at various times throughout the FIOA process. The FOIA
Improvement Act also updates how agencies may charge search duplication and review fees. After undertaking a review of its FOIA regulations in accordance with the FOIA Improvement Act, FMCS is revising its FOIA
regulations, 29 CFR part 1401, subpart B, to incorporate the statutory mandates.
II. Discussion of Amendments Section by Section The following paragraphs describe the specific changes adopted by this rulemaking.
In 1401.20, FMCS removes the current language to add language that ensures this section is read with the text of the FOIA and the Uniform Freedom of Information Act Fee Schedule and Guidelines published by the Office of Management and Budget OMB
Guidelines. The added language will also align with the Privacy Act of 1974, 5 U.S.C. 552a, for requests made by individuals.
In 1401.21, FMCS removes the current language in paragraph a to add language to include requirements that will make requests available for public inspection on its website if the information has been requested for 3 or
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