26 U.S.C. § 7451 — Petitions

Page 3918 TITLE 26—INTERNAL REVENUE CODE § 7451 7455. Service of process. 7456. Administration of oaths and procurement of testimony. 7457. Witness fees. 7458. Hearings. 7459. Reports and decisions. 7460. Provisions of special application to divisions. 7461. Publicity of proceedings. 7462. Publication of reports. 7463. Disputes involving $50,000 or less. 7464. Intervention by trustee of debtor’s estate. 7465. Provisions of special application to trans- ferees. 7466. Judicial conduct and disability procedures. Editorial Notes AMENDMENTS 2021—Pub. L. 117–58, div. H, title V, § 80503(b)(2), Nov. 15, 2021, 135 Stat. 1336, substituted ‘‘Petitions’’ for ‘‘Fee for filing petition’’ in item 7451. 2015—Pub. L. 114–113, div. Q, title IV, § 431(b), Dec. 18, 2015, 129 Stat. 3125, added item 7466. 1998—Pub. L. 105–206, title III, § 3103(b)(2), July 22, 1998, 112 Stat. 731, substituted ‘‘$50,000’’ for ‘‘$10,000’’ in item 7463. 1984—Pub. L. 98–369, div. A, title IV, § 461(a)(2)(B), July 18, 1984, 98 Stat. 823, substituted ‘‘$10,000’’ for ‘‘$5,000’’ in item 7463. 1980—Pub. L. 96–589, § 6(c)(2), Dec. 24, 1980, 94 Stat. 3407, added item 7464 and redesignated former item 7464 as 7465. 1978—Pub. L. 95–600, title V, § 502(a)(2)(B), Nov. 6, 1978, 92 Stat. 2879, substituted ‘‘$5,000’’ for ‘‘$1,500’’ in item 7463. 1972—Pub. L. 92–512, title II, § 203(b)(3), Oct. 20, 1972, 86 Stat. 945, substituted ‘‘$1,500’’ for ‘‘$1,000’’ in item 7463. 1969—Pub. L. 91–172, title IX, § 957(b), Dec. 30, 1969, 83 Stat. 733, added item 7463 and redesignated former item 7463 as 7464. § 7451. Petitions (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 loca- tion 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 ad- ditional 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 peti- tions. (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.) Editorial Notes AMENDMENTS 2021—Pub. L. 117–58, § 80503(b)(1), substituted ‘‘Peti- tions’’ for ‘‘Fee for filing petition’’ in section catchline. Pub. L. 117–58, § 80503(a), designated existing provi- sions as subsec. (a), inserted heading, and added subsec. (b). 2006—Pub. L. 109–280 struck out ‘‘for the redetermina- tion 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 ju- dicial 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 declara- tory 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), 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 with- out regard to the amendments made by this section) after the date of enactment of this Act [Nov. 15, 2021].’’ EFFECTIVE DATE OF 2006 AMENDMENT Pub. L. 109–280, title VIII, § 859(b), Aug. 17, 2006, 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 [Aug. 17, 2006].’’ EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97–248 applicable to partner- ship taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect part- ner 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), Aug. 13, 1981, 95 Stat. 349, provided that: ‘‘The amendment made by this sec- tion [amending this section] shall apply to petitions filed after December 31, 1981.’’ 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 Oct. 4, 1976, but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, 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 Sept. 2, 1974, see section 1041(d) of Pub. L. 93–406, set out as an Effective Date note under section 7476 of this title. § 7452. Representation of parties The Secretary shall be represented by the Chief Counsel for the Internal Revenue Service