Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7451
Petitions
# (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: view the official text
Nearby sections (25 sections)
- 7437 · Cross references
- 7441 · Status
- 7442 · Jurisdiction
- 7443 · Membership
- 7443A · Special trial judges
- 7443B · [§7443B. Repealed. Pub. L. 110–458, title I, §108(l), Dec. 23,…
- 7444 · Organization
- 7445 · Offices
- 7446 · Times and places of sessions
- 7447 · Retirement
- 7447A · Retirement for special trial judges
- 7448 · Annuities to surviving spouses and dependent children of judges…
- 7451 · Petitions
- 7452 · Representation of parties
- 7453 · Rules of practice, procedure, and evidence
- 7454 · Burden of proof in fraud, foundation manager, and transferee…
- 7455 · Service of process
- 7456 · Administration of oaths and procurement of testimony
- 7457 · Witness fees
- 7458 · Hearings
- 7459 · Reports and decisions
- 7460 · Provisions of special application to divisions
- 7461 · Publicity of proceedings
- 7462 · Publication of reports
- 7463 · Disputes involving $50,000 or less