§ 7451. Petitions
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/usc/title-26/section-7451A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(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.)
Connections16 cite this · traces to 4
Cited by 16 sections · top 10
public-private-law
statutes-at-large
- Public Law 93–406
- Public Law 114–113Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2016, and for other purposes
- Public Law 117–58To authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 109–280To provide economic security for all Americans, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
statute-compilations
Traces to 4 documents
public-private-law
22 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 884
- Pub. L. 93–406, title II, § 1041(b)(1)
- 88 Stat. 950
- Pub. L. 94–455, title XIII, § 1306(b)(1)
- 90 Stat. 1719
- Pub. L. 97–34, title VII, § 751(a)
- 95 Stat. 349
- Pub. L. 97–248, title IV, § 402(c)(12)
- 96 Stat. 668
- Pub. L. 109–280, title VIII, § 859(a)
- 120 Stat. 1020
- 135 Stat. 1336
- Pub. L. 109–280
- Pub. L. 97–248
- Pub. L. 97–34
- Pub. L. 94–455
- Pub. L. 93–406
- Pub. L. 109–280, title VIII, § 859(b)
- Pub. L. 97–34, title VII, § 751(b)
- section 1306(c) of Pub. L. 94–455
- section 1041(d) of Pub. L. 93–406
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cites case law
§ 7451
Petitions
Stat.×9
Pub. L.×4
Stat. Comp.×3
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 884
Pub. L.Pub. L. 93–406, title II, § 1041(b)(1)
Stat.88 Stat. 950
Pub. L.Pub. L. 94–455, title XIII, § 1306(b)(1)
Cites 26 · showing 9Cited by 16 across 3 sources