§80503

3 cases·3 cited

Statute Text — 26 U.S.C. §80503

Statute text not available for this section.

3 Citing Cases

Tiffany Lashun Sanders, Petitioner 161 T.C. No. 8 · 2023

429, 1336 (2021). 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. Section 7451(b)(1); see also Sanders v. Commissioner, No. 25868-22, 160 T.C., slip op. at 8–9 (June 20, 2023

Antawn Jamal Sanders, Petitioner 160 T.C. No. 16 · 2023

429, 1336 (2021). Section 7451(b)(1) provides: 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

Madiodio Sall, Petitioner 161 T.C. No. 13 · 2023

cy listed November 25, 2022, as the last day to petition the Court. 4 There is a further extension if a filing location is inaccessible. In 2021 Congress added section 7451(b) to the Code. Infrastructure Investment and Jobs Act, Pub. L. No. 117-58, § 80503, 135 Stat. 429, 1336 (2021). This provision extends the deadline for filing a petition if “a filing location is inaccessible or otherwise unavailable to the general public on the date a petition is due.” I.R.C. § 7451(b)(1). The term “filing l