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U.S. Code/Title 26/§ 7451

Title 26

26

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26 U.S.C. § 7451.Chapter 76

§ 7451

Petitions

Title 26
1 min read
Subchapter: The Tax Court

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((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.

Related Legislation

(2 bills)

Bills that would modify or reference this section of law.

HR-25

FairTax Act of 2025

Buddy Carter

Georgia representative

  1. house
  2. senate
  3. president
1/3/2025
S-3931

TAS Act

Michael Dean Crapo

Idaho senator

  1. senate
  2. house
  3. president
2/26/2026
§ 7448

Release: pl-119-111 (2026-09-18)

§ 7452

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