Estate Tax Closing Letters
An executor, administrator, or other person in possession of estate property can file an application for determination of the estate tax and discharge from personal liability. The application should be filed with the district or service center director where the estate tax return is required to be filed.
An estate tax closing letter, IRS Letter 627, confirms the estate tax return has been accepted by IRS as filed or has been accepted after an IRS adjustment with which the estate agrees.
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