What if I want to request a refund of the estate tax closing letter user fee

If you want to request a refund of the estate tax closing letter (ETCL) user fee, you need to be aware that refunds will only be issued in limited cases after considering all the facts and circumstances, including the amount of the IRS’s time and resources spent on processing and researching the request and/or issuing the ETCL.

Refunds will ordinarily not be issued under the following circumstances:

• If the request for the ETCL is made before the TC 421 is present on the account transcript.
• If more than one request for an ETCL is made for the same estate tax return and separate processing and research of each request is underway.
• If the request for an ETCL is made for a supplemental or amended Form 706 (or Form 706-NA), regardless of whether an ETCL was requested and issued in reference to a previously filed Form 706 (or Form 706-NA) for the same estate.

To request a refund of the estate tax closing letter user fee, you must send an email to sbse.eef.closing.letter.user.fee@irs.gov. Your email should provide detailed information and/or documentation, including the pay.gov Tracking ID number from your payment confirmation.

Sources:
Instructions for Form 843 (12/2021)
Notice 2016-19