[Federal Register Volume 86, Number 76 (Thursday, April 22, 2021)]
[Proposed Rules]
[Page 21246]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-08390]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 300

[REG-114615-16]
RIN 1545-BP75


User Fee for Estate Tax Closing Letter; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-114615-16) that was published in the Federal Register 
on December 31, 2020. The proposed regulations establishing a new user 
fee for authorized persons who wish to request the issuance of IRS 
Letter 627, also referred to as an estate tax closing letter.

DATES: Written or electronic comments and requests for a public hearing 
are still being accepted and must be received by March 1, 2021.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-114615-
16) by following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The IRS expects to have limited personnel available to 
process public comments that are submitted on paper through mail. The 
Department of the Treasury (the ``Treasury Department'') and the IRS 
will publish for public availability any comment submitted 
electronically, and to the extent practicable on paper, submissions to: 
CC:PA:LPD:PR (REG-114615-16), Room 5203, Internal Revenue Service, P.O. 
Box 7604, Ben Franklin Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments 
and/or requests for a public hearing, Regina Johnson, at (202) 317-
5177; concerning cost methodology, Michael Weber, at (202) 803-9738; 
concerning the proposed regulations, Juli Ro Kim, at (202) 317-6859 
(not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The proposed regulations that are the subject of this correction 
are under section 6103 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed regulations (REG-114615-16) 
contains an error that needs to be corrected.

Correction of Publication

0
Accordingly, the notice of proposed rulemaking (REG-114615-16) that is 
the subject of FR Doc. 2020-28931, published on December 31, 2020 at 
(85 FR 86871), is corrected to read as follows:
    On page 86876, in the first column, the second line under the 
caption ``Statement of Availability of IRS Documents,'' the language 
``Rulings notices'' is corrected to read ``Rulings, Notices''.

Crystal Pemberton,
Senior Federal Register Liaison, Legal Processing Division, Associate 
Chief Counsel, (Procedure and Administration).
[FR Doc. 2021-08390 Filed 4-21-21; 8:45 am]
BILLING CODE 4830-01-P