Amended 1974, 1976, 1981, 1982, 2006, 2021
- 2021 Pub. L. 117-58 Pub. L. 117–58, § 80503(b)(1), substituted “Petitions” for “Fee for filing petition” in section catchline.
- 2021 Pub. L. 117-58 Pub. L. 117–58, § 80503(a), designated existing provisions as subsec. (a), inserted heading, and added subsec. (b).
- 2006 Pub. L. 109-280 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 Pub. L. 97–248 inserted provision relating to judicial review under section 6226 or section 6228(a).
- 1981 Pub. L. 97-34 Pub. L. 97–34 increased limitation on amount of fee to $60 from $10.
- 1976 Pub. L. 94-455 Pub. L. 94–455 inserted “or under section 7428” after “part IV of this subchapter”.
- 1974 Pub. L. 93-406 Pub. L. 93–406 inserted reference to a declaratory judgment under part IV of this subchapter.
(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.