With certain exceptions and prior to June 1, 2015, the IRS issued an ETCL for every estate tax return filed. After that date, the IRS changed its policy and only issued such a letter upon formal request by an estate and not sooner than four months after the filing of the Form 706. Such requests may still be made. However, an “Account Transcript” (“AT”) may substitute for an ETCL.
Source: A Substitute for Estate Tax Closing Letters | Pessin Katz Law, P.A. – JDSupra
