I.R.C. § 7451(a) Fees.— —
The tax court is authorized to impose a fee in an amount
not in excess of $60 to be fixed by the Tax Court for the filing of
any petition.
I.R.C. § 7451(b) Tolling Of Time In Certain Cases.—
I.R.C. § 7451(b)(1) In General.— —
Notwithstanding any other provision of this title, in
any case (including by reason of a lapse in appropriations) in which
a filing location is inaccessible or otherwise unavailable to the
general public on the date a petition is due, the relevant time period
for filing such petition shall be tolled for the number of days within
the period of inaccessibility plus an additional 14 days.
I.R.C. § 7451(b)(2) Filing Location.— —
For purposes of this subsection, the term “filing
location” means—
I.R.C. § 7451(b)(2)(A) —
the office of the clerk of the Tax Court,
or
I.R.C. § 7451(b)(2)(B) —
any on-line portal made available by
the Tax Court for electronic filing of petitions.
(Aug. 16, 1954, ch. 736, 68A Stat.
884; Sept. 2, 1974, Pub. L. 93-406,
title II, 1041(b)(1), 88 Stat. 950; Oct. 4, 1976, Pub. L. 94-455, title XIII, 1306(b)(1),
90 Stat. 1719; Aug. 13, 1981, Pub. L. 97-34,
title VII, 751(a), 95 Stat. 349; Sept. 3, 1982, Pub.
L. 97-248, title IV, 402(c)(12), 96 Stat. 668; Aug 17,
2006, Pub. L. 109-280, title
VIII, Sec. 859, 120 Stat. 780; Pub. L. 117-58,
Div. H, title V, Sec. 80503, Nov. 15, 2021, 135 Stat. 429.)
BACKGROUND NOTES
AMENDMENTS
2021 -- Pub. L. 117-58, Sec. 80503(a), amended Sec.
7451 by substituting “(a) Fees.-- The Tax Court” for “The
Tax Court” and by adding subsec. (b).
Pub. L. 117-58,
Sec. 80503(b), amended Sec. 7451 heading by substituting “Petitions”
for “Fee For Filing Petition”.
2006 - Pub. L. 109-280, Sec. 859, struck “for
the redetermination of a deficiency or for a declaratory judgment
under part IV of this subchapter or under section 7428 or for judicial
review under section 6226 or section 6228(a).” and inserted
a period.
1982--Pub.
L. 97-248 inserted provision relating to judicial review
under section 6226 or section 6228(a).
1981--Pub.
L. 97-34 increased limitation on amount of fee to $60 from
$10.
1976--Pub.
L. 94-455 inserted “or under section 7428” after “part
IV of this subchapter”.
1974--Pub.
L. 93-406 inserted reference to a declaratory judgment under
part IV of this subchapter.
EFFECTIVE DATE OF 2021
AMENDMENT
Amendment by Pub. L. 117-58,
Sec. 80503, shall apply to petitions required to be timely filed (determined
without regard to the amendments made by this section) after the date
of enactment of this Act [Enacted: Nov. 15, 2021].
EFFECTIVE DATE OF 2006 AMENDMENT
Amendment by Pub.
L. 109-280, Sec. 859, applicable on the date of the enactment
of this Act [Enacted: Aug. 17, 2006].
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable
to partnership taxable years beginning after Sept. 3, 1982, with provision
for the applicability of the amendment to any partnership taxable
year ending after Sept. 3, 1982, if the partnership, each partner,
and each indirect partner requests such application and the Secretary
of the Treasury or his delegate consents to such application, see
section 407(a)(1), (3) of Pub. L. 97-248,
set out as an Effective Date note under section 6221 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Section 751(b) of Pub.
L. 97-34 provided that: “The amendment made by this
section [amending this section] shall apply to petitions filed after
December 31, 1981.”
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 applicable
with respect to pleadings filed with the United States Tax Court,
the district court of the United States for the District of Columbia,
or the United States Court of Claims more than 6 months after Oct.
4, 1976, but only with respect to determinations (or requests for
determinations) made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94-455, set out as an Effective
Date note under section 7428 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable
to pleadings filed more than one year after Sept. 2, 1974, see section
1041(d) of Pub. L. 93-406, set
out as an Effective Date note under section 7476 of this title.
