§7451 — Petitions
4 cases·1 distinguished·3 cited
Statute Text — 26 U.S.C. §7451
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.
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.
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.
4 Citing Cases
Section 7451(b) Codifies Guralnik and Extends It to Electronic Filing. Although the timely mailing rule does not apply to electronically filed petitions, Congress created a remedy for situations where a snow day (as in Guralnik), a lapse in appropriations, or an electronic filing system outage might interfere with timely filing a petition.
It was in that year that Congress amended section 7451 to add a new subsection (b), extending the deadline for petitions, and only petitions, if a filing location is inaccessible or otherwise unavailable.
ers (in various ways) to "petition(s) filed" in this Court.3 Effective date provisions likewise key the applicability of 3See, e.g., sec. 7433(b) (referring to a "petition filed"); sec. 7463(a) (referring to "any petition filed" in small tax cases); sec. 7451 (imposing a fee for (continued...) -12- statutory amendments to whether a petition has been filed in our Court.4 But a search for instances in which "petition" appears within 10 words of"pending" yields only one result--the effective date p