The IRS recently announced a major change in its procedure for issuing estate closing letters. The following message was posted to its website: Frequently Asked Questions on Estate Taxes. Source: IRS, Frequently Asked Questions on Estate Taxes, Small Businesses & Self Employed, (June 19, 2015, 10:15 AM), https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Frequently-Asked-Questions-on-Estate-Taxes#1.