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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

in plain englishAI-generated · not legal advice

The Tax Court can charge up to $60 to file a petition. If the filing office or online portal is closed to the public, deadlines pause. The paused time equals the closure period plus 14 extra days.

(a) Fees. The Tax Court can charge a fee to file a petition, but that fee cannot be more than $60. (b) Tolling of time in certain cases. (1) In general. Sometimes a "filing location" is closed or unavailable to the public on the day a petition is due — for example, because of a lapse in government funding. When that happens, the filing deadline is paused ("tolled") for however many days the location was unavailable, plus 14 extra days. (2) Filing location. A "filing location" means either the Tax Court clerk's office, or any online portal the Tax Court offers for filing petitions electronically.
the actual law source: uscode.house.gov ↗public domain
(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.

(b) Tolling of time in certain cases
(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.

(2) Filing location

For purposes of this subsection, the term “filing location” means—

(A)

the office of the clerk of the Tax Court, or

(B)

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.)

history & why it existsrecord from the source credit
  • 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.

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