This joint resolution aims to formally reject a specific rule promulgated by the Internal Revenue Service (IRS). The rule in question, titled "Estate Tax Closing Letter User Fee Update," was published in the Federal Register on May 20, 2025, and concerns changes to fees associated with estate tax closing letters. By passing this resolution, Congress would exercise its authority under the Congressional Review Act to disapprove the IRS rule. If enacted, this disapproval would render the IRS's user fee update rule without any legal force or effect, effectively preventing its implementation.