Estate Tax Closing Letter User Fee Update

---
identifier: "/us/fr/C1-2025-08928"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Estate Tax Closing Letter User Fee Update"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2025-08928"
section_name: "Estate Tax Closing Letter User Fee Update"
positive_law: false
currency: "2025-06-24"
last_updated: "2025-06-24"
format_version: "1.1.0"
generator: "[email protected]"
agency: "DEPARTMENT OF THE TREASURY"
document_number: "C1-2025-08928"
document_type: "rule"
publication_date: "2025-06-24"
agencies:
  - "DEPARTMENT OF THE TREASURY"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 300"
rin: "1545-BR28"
---


#  Estate Tax Closing Letter User Fee Update

**Correction**

In rule document 2025-08928, appearing on pages 21410 through 21413 in the issue of Tuesday, May 20, 2025, make the following correction:

1. On page 21412, in the 1st column, in the second pictured calculation in the column. The number for “Quality Assurance & Benefits” should be “$9,546” not “$95.46”.

2. On page 21412, in the 1st column, in the 1st pictured calculation under the heading “3. Full Cost Per Request Calculation”. The Full Cost amount should be “$502,573” not “$502.572”.

3. On page 21412, in the 1st column, in the 2nd pictured calculation under 3. Full Cost Per Request Calculation. The Full Cost amount should be “$502,573” not “$502.573”.