((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.