Account Transcripts in Lieu of Estate Tax Closing Letters

In  Notice 2017-12 (1/6/2017), 2017-4 IRB ___ (1/23/2017), the IRS has confirmed that an estate tax account transcript showing transaction code “421” may be relied upon as the functional equivalent of an estate tax closing letter, and explains how to obtain a transcript.

Print Friendly, PDF & Email

Comments are closed.