S.J.Res. 72 — A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Estate Tax Closing Letter User Fee Update".

S.J.Res. 72 — A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Estate Tax Closing Letter User Fee Update". | JustPolicyThe main purpose of this legislative text is to allow Congress to disapprove a specific rule proposed by the Internal Revenue Service (IRS) regarding fees associated with estate tax closing letters. The objective is to prevent the implementation of this rule, which Congress believes may not be in the best interest of taxpayers. The key provision of this resolution is the formal disapproval of the IRS rule titled "Estate Tax Closing Letter User Fee Update." This rule was published in the Federal Register and aimed to update the fees charged for closing letters related to estate taxes.