Title 26 — Internal Revenue Code
Part II · Chapter 76 — Judicial Proceedings
§ 7451. Petitions
Statutory text
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.
Tolling of time in certain cases
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.
Filing location
For purposes of this subsection, the term “filing location” means—
the office of the clerk of the Tax Court, or
any on-line portal made available by the Tax Court for electronic filing of petitions.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 884 · 68A Stat. 884
Enacted · 26 U.S.C. § 7451
Aug. 16, 1954, ch. 736, 68A Stat. 884
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 884Employee Retirement Income Security Act of 1974
Pub. L. 93–406 title II § 1041(b)(1) · 88 Stat. 829
Inserted · 26 U.S.C. § 7451
Pub. L. 93–406 inserted reference to a declaratory judgment under part IV of this subchapter
Source evidence
Code amendment note
Pub. L. 93–406 inserted reference to a declaratory judgment under part IV of this subchapter.Enacted provision · exact public law section
(1) Fee for filing petition.— Section 7451 (relating to fee 26 USC 7451. for filing petition) is amended by striking out “deficiency” and inserting in lieu thereof “deficiency or for a declaratory judgment under part IV of this subchapter”.Pub. L. 94–455 title XIII § 1306(b)(1) · 90 Stat. 1520
Inserted · 26 U.S.C. § 7451
Pub. L. 94–455 inserted “or under section 7428” after “part IV of this subchapter”
Source evidence
Code amendment note
Pub. L. 94–455 inserted “or under section 7428” after “part IV of this subchapter”.Enacted provision · exact public law section
(1) Section 7451 (relating to fee for filing petition) is amended 26 USC 7451. by inserting before the period at the end thereof the following: “or under section 7428”. Ante, p. 1717. 26 USC 7459.Economic Recovery Tax Act of 1981
Pub. L. 97–34 title VII § 751(a) · 95 Stat. 175
Changed · 26 U.S.C. § 7451
Pub. L. 97–34 increased limitation on amount of fee to $60 from $10
Source evidence
Code amendment note
Pub. L. 97–34 increased limitation on amount of fee to $60 from $10.Enacted provision · exact public law section
(a) In General.— Section 7451 is amended by striking out “$10” 26 USC 7451. and inserting in lieu thereof “$60”.Pub. L. 97–248 title IV § 402(c)(12) · 96 Stat. 324
Inserted · 26 U.S.C. § 7451
Pub. L. 97–248 inserted provision relating to judicial review under section 6226 or section 6228(a)
Source evidence
Code amendment note
Pub. L. 97–248 inserted provision relating to judicial review under section 6226 or section 6228(a).Enacted provision · exact public law section
(12) Section 7451 (relating to fee for filing petition) is amended 26 USC 7451. by adding “or for judicial review under section 6226 or section 6228(a)” at the end thereof.Pub. L. 109–280 title VIII § 859(a) · 120 Stat. 780
Struck · 26 U.S.C. § 7451
Pub. L. 109–280 struck out “for the redetermination of a deficiency or for a declaratory judgment under part IV of this subchapter or under section 7428 or for judicial review under section 6226 or section 6228(a)” after “petition”
Source evidence
Code amendment note
Pub. L. 109–280 struck out “for the redetermination of a deficiency or for a declaratory judgment under part IV of this subchapter or under section 7428 or for judicial review under section 6226 or section 6228(a)” after “petition”.Enacted provision · exact public law section
(a) In General.— Section 7451 of the Internal Revenue Code of 1986 (relating to fee for filing a Tax Court petition) is amended by striking all that follows “petition” and inserting a period.Infrastructure Investment and Jobs Act
Pub. L. 117–58 § 80503(b)(1) · 135 Stat. 429
Substituted · 26 U.S.C. § 7451
Pub. L. 117–58, § 80503(b)(1), substituted “Petitions” for “Fee for filing petition” in section catchline
Source evidence
Code amendment note
Pub. L. 117–58, § 80503(b)(1), substituted “Petitions” for “Fee for filing petition” in section catchline.Enacted provision · exact public law section
(1) The heading for section 7451 of the Internal Revenue Code of 1986 is amended by striking “fee for filing petition” and inserting “petitions”.Effective date note
Pub. L. 117–58, div. H, title V, § 80503(c), Nov. 15, 2021, 135 Stat. 1336, provided that: “The amendments made by this section [amending this section] shall apply to petitions required to be timely filed (determined without regard to the amendments made by this section) after the date of enactment of this Act [Nov. 15, 2021].”Infrastructure Investment and Jobs Act
Pub. L. 117–58 § 80503(a) · 135 Stat. 429
Amended · 26 U.S.C. § 7451
Pub. L. 117–58, § 80503(a), designated existing provisions as subsec. (a)
Inserted · 26 U.S.C. § 7451
Pub. L. 117–58, § 80503(a), inserted heading
Added · 26 U.S.C. § 7451
Pub. L. 117–58, § 80503(a), added subsec. (b)
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 117–58, § 80503(a), designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).Enacted provision · exact public law section
(a) In General.— Section 7451 of the Internal Revenue Code of 1986 26 USC 7451. is amended— (1) by striking “The Tax Court” and inserting the following: “(a) Fees.— The Tax Court” , and (2) by adding at the end the following new subsection: “(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.” .Effective date note
Pub. L. 117–58, div. H, title V, § 80503(c), Nov. 15, 2021, 135 Stat. 1336, provided that: “The amendments made by this section [amending this section] shall apply to petitions required to be timely filed (determined without regard to the amendments made by this section) after the date of enactment of this Act [Nov. 15, 2021].”
9 of 10 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1974–2021 · 6 rounds
2021
Pub. L. 117–58, § 80503(b)(1), substituted “Petitions” for “Fee for filing petition” in section catchline.
Pub. L. 117–58, § 80503(a), designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).
2006
Pub. L. 109–280 struck out “for the redetermination of a deficiency or for a declaratory judgment under part IV of this subchapter or under section 7428 or for judicial review under section 6226 or section 6228(a)” after “petition”.
1982
Pub. L. 97–248 inserted provision relating to judicial review under section 6226 or section 6228(a).
1981
Pub. L. 97–34 increased limitation on amount of fee to $60 from $10.
1976
Pub. L. 94–455 inserted “or under section 7428” after “part IV of this subchapter”.
1974
Pub. L. 93–406 inserted reference to a declaratory judgment under part IV of this subchapter.
Statutory Notes and Related Subsidiaries
Effective Date of 2021 Amendment
Pub. L. 117–58, div. H, title V, § 80503(c), , 135 Stat. 1336, provided that: “The amendments made by this section [amending this section] shall apply to petitions required to be timely filed (determined without regard to the amendments made by this section) after the date of enactment of this Act [].”
Effective Date of 2006 Amendment
Pub. L. 109–280, title VIII, § 859(b), , 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after , with provision for the applicability of the amendment to any partnership taxable year ending after , if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.
Effective Date of 1981 Amendment
Pub. L. 97–34, title VII, § 751(b), , 95 Stat. 349, provided that: “The amendment made by this section [amending this section] shall apply to petitions filed after .”
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after , but only with respect to determinations (or requests for determinations) made after , see section 1306(c) of Pub. L. 94–455, set out as an Effective Date note under section 7428 of this title.
Effective Date of 1974 Amendment
Amendment by Pub. L. 93–406 applicable to pleadings filed more than one year after , see section 1041(d) of Pub. L. 93–406, set out as an Effective Date note under section 7476 of this title.
Credits
1954–2021 · 7 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 884
- 1974Pub. L. 93–406, title II, § 1041(b)(1), , 88 Stat. 950
- 1976Pub. L. 94–455, title XIII, § 1306(b)(1), , 90 Stat. 1719
- 1981Pub. L. 97–34, title VII, § 751(a), , 95 Stat. 349
- 1982Pub. L. 97–248, title IV, § 402(c)(12), , 96 Stat. 668
- 2006Pub. L. 109–280, title VIII, § 859(a), , 120 Stat. 1020
- 2021Pub. L. 117–58, div. H, title V, § 80503(a), (b)(1), , 135 Stat. 1336.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 93–406, title II, § 1041(b)(1), , 88 Stat. 950; Pub. L. 94–455, title XIII, § 1306(b)(1), , 90 Stat. 1719; Pub. L. 97–34, title VII, § 751(a), , 95 Stat. 349; Pub. L. 97–248, title IV, § 402(c)(12), , 96 Stat. 668; Pub. L. 109–280, title VIII, § 859(a), , 120 Stat. 1020; Pub. L. 117–58, div. H, title V, § 80503(a), (b)(1), , 135 Stat. 1336.)