United States Code
26 U.S.C. § 7451
Petitions
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Sign in to follow →Bills that would change it 8
- HR 25 FairTax Act of 2025 Amends · introduced · 119th Congress
- HR 25 FairTax Act of 2023 Amends · introduced · 118th Congress
- HR 3684 Infrastructure Investment and Jobs Act Amends · enacted · 117th Congress
- HR 5027 Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act Amends · introduced · 117th Congress
- S 2581 Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act Amends · introduced · 117th Congress
- HR 25 FairTax Act of 2021 Amends · introduced · 117th Congress
- HR 25 FairTax Act of 2019 Amends · introduced · 116th Congress
- HR 25 FairTax Act of 2017 Amends · introduced · 115th Congress
The law today
From the official United States Code, current through Public Law 119-121.
(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.
Official text at uscode.house.gov ↗