26 USC 7451 - Petitions

U.S Code last checked for updates: Nov 23, 2024

§ 7451.

Petitions

(a)

Fees

(b)

Tolling of time in certain cases

(1)

In general

(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.)

cite as: 26 USC 7451