26 U.S.C. § 7451 — Petitions
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 146 words · no verdicts yet
The Tax Court may charge up to $60 to file a petition. If the filing location is unavailable when a petition is due, the filing period is extended by the unavailable days plus 14 days.
(a) Fees. The Tax Court* may set and charge a filing fee of no more than $60 for any petition. (b) Tolling of time in certain cases. (1) In general. Despite any other provision of this title, if a filing location is inaccessible or unavailable to the public on the petition’s due date, including because appropriations have lapsed, the filing period is paused for the number of inaccessible days plus 14 additional days. (2) Filing location. In this subsection, “filing location” means—(A) the Tax Court clerk’s office; or (B) an online portal the Tax Court makes available for electronic petition filing.
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.
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.
For purposes of this subsection, the term “filing location” means—
the office of the clerk of the Tax Court, or
any on-line portal made available by the Tax Court for electronic filing of petitions.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 93–406, title II, § 1041(b)(1), Sept. 2, 1974, 88 Stat. 950; Pub. L. 94–455, title XIII, § 1306(b)(1), Oct. 4, 1976, 90 Stat. 1719; Pub. L. 97–34, title VII, § 751(a), Aug. 13, 1981, 95 Stat. 349; Pub. L. 97–248, title IV, § 402(c)(12), Sept. 3, 1982, 96 Stat. 668; Pub. L. 109–280, title VIII, § 859(a), Aug. 17, 2006, 120 Stat. 1020; Pub. L. 117–58, div. H, title V, § 80503(a), (b)(1), Nov. 15, 2021, 135 Stat. 1336.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1974Amended · Pub. L. 93-406 · 88 Stat. 950
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1719
- 1981Amended · Pub. L. 97-34 · 95 Stat. 349
- 1982Amended · Pub. L. 97-248 · 96 Stat. 668
- 2006Amended · Pub. L. 109-280 · 120 Stat. 1020
- 2021Amended · Pub. L. 117-58 · 135 Stat. 1336
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
all 0 arguments · sorted by: best
no arguments yet — make the first case