# 26 U.S.C. § 7451: Petitions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7451>. Cite pinpoints as 26 U.S.C. § 7451(a)(1).

## § 7451(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.

## § 7451(b) Tolling of time in certain cases

**§ 7451(b)(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.

**§ 7451(b)(2) Filing location.** For purposes of this subsection, the term “filing location” means—

**§ 7451(b)(2)(A)** the office of the clerk of the Tax Court, or

**§ 7451(b)(2)(B)** any on-line portal made available by the Tax Court for electronic filing of petitions.

## Leading cases

- [Sanders v. Commissioner (T.C. 2023)](https://www.courtlistener.com/opinion/9407772/antawn-jamal-sanders/)
- [Sall v. Commissioner (T.C. 2023)](https://www.courtlistener.com/opinion/9448209/madiodio-sall/)

Derived from: 1939 § 1110; 1939 § 111

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 884
- 1974-09-02: [Pub. L. 93-406](/26/act/93-406.md), 88 Stat. 950
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1719
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 349
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 668
- 2006-08-17: [Pub. L. 109-280](/26/act/109-280.md), 120 Stat. 1020
- 2021-11-15: [Pub. L. 117-58](/26/act/117-58.md), 135 Stat. 1336