The IRS has established a new procedure for issuing estate tax closing letters.  For all federal estate tax returns filed on or after June 1, 2015, estate tax closing letters will be issued only upon request by the taxpayer.  They will not automatically be sent out as in the past.  The IRS advised that the taxpayer should wait at least 4 months after filing the return to make the request.  Apparently, this is a cost cutting measure due to a reduction in the IRS budget.  There may be more to come.  For estate tax returns filed after January 1, 2015 and before June 1, 2015, the procedure is set forth below.

If... And... Then:
The filing threshold was met No portability election was made; orThe portability election not denied; orThe portability election was denied due to a late filing A closing letter will be issued
The filing threshold was not met No portability election was made; orThe portability election was not denied A closing letter will be issued
The portability election was denied due to a late filing No closing letter will be issued
The return was filed pursuant to Rev. Proc. 2014-18 The portability election was not denied A closing letter will be issued
The portability election was denied due to failure to meet the requirements No closing letter will be issued

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