Federal Register #2026-10963

IRS Estate Tax Closing Letter Fee Increase and Coast Guard Safety Zone Regulation Update

This notice summarizes proposed regulatory changes by the Internal Revenue Service (IRS) and the Coast Guard:

• Government Buyers

  • Internal Revenue Service (IRS), Department of the Treasury
  • U.S. Coast Guard, Department of Homeland Security (for marine safety zone regulation)

• OEMs and Vendors

  • No OEMs or external vendors are involved; services are provided directly by the IRS and Coast Guard

• Products/Services Requested

  • Estate Tax Closing Letter Issuance (IRS Letter 627)
  • Proposed user fee: $76 per request (increased from $56)
  • No part number; service provided directly by IRS
  • Safety Zone Enforcement for Recurring Marine Events (Coast Guard)
  • Regulatory change to allow geographic flexibility for safety zones in the Captain of the Port Duluth Zone
  • No products or commercial services procured

• Unique or Notable Requirements

  • The IRS fee increase is based on a 2025 cost model to reflect full cost recovery
  • The Coast Guard proposal allows for flexible enforcement locations to enhance safety for marine events
  • No external procurement; changes affect service fees and regulatory enforcement

• Locations

  • Internal Revenue Service (federal office)
  • Captain of the Port Duluth Zone (federal facility, Duluth)

Description

This notice of proposed rulemaking by the Internal Revenue Service (IRS) proposes amendments to increase the user fee for authorized persons requesting the issuance of an estate tax closing letter. The proposed fee increase is based on a 2025 cost model reflecting the full cost of providing this service, raising the fee from $56 to $76. The regulations are authorized under the Independent Offices Appropriations Act of 1952 and aim to recover the full cost of issuing estate tax closing letters. Comments on the proposal must be received by July 2, 2026.

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