Before June 1, 2015, the Internal Revenue Service generally issued an estate tax closing letter (Letter 627) for every estate tax return filed.1 The IRS generated a closing letter automatically, without the executor’s having to request it and without charge, to indicate acceptance of the estate tax return and to convey certain other information. Consistent with Revenue Procedure 2005-32, a closing letter explains that the IRS won’t reopen or examine the estate tax return to

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