[Federal Register Volume 86, Number 199 (Tuesday, October 19, 2021)]
[Rules and Regulations]
[Page 57753]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-22780]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 300

[TD 9957]
RIN 1545-BP75


User Fee for Estate Tax Closing Letter; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains a correction to Treasury Decision 9957, 
which was published in the Federal Register on Tuesday, September 28, 
2021. Treasury Decision 9957 establishes a new user fee of $67 for 
persons requesting the issuance of IRS Letter 627, also referred to as 
an estate tax closing letter.

DATES: The correction is effective on October 28, 2021, and applicable 
as of September 28, 2021.

FOR FURTHER INFORMATION CONTACT: Juli Ro Kim at (202) 317-6859 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9957) that are the subject of this 
correction are issued under section 6103 of the Internal Revenue Code.

Need for Correction

    As published the final regulations (TD 9957) contain an error that 
needs to be corrected.

Correction of Publication

    Accordingly, the final regulations (TD 9957) that are the subject 
of FR Doc. 2021-21029, published on September 28, 2021 (86 FR 53539), 
are corrected as follows:
    On page 53539, in the second column, footnote 1 is corrected to 
read:

    \1\ For an overview of the procedure applicable to a request for 
an estate tax closing letter before October 28, 2021, see part D of 
the Background and Explanation of Provisions of the proposed 
regulations.

Oluwafunmilayo A. Taylor,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2021-22780 Filed 10-18-21; 8:45 am]
BILLING CODE 4830-01-P