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    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle F
    4. CHAPTER 76
    5. Subchapter C
    6. PART II

    § 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.