filing location
Defined in 1 place of the United States Code.
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 petitions.
Source
- 2021–present26 U.S.C. § 7451Internal Revenue Code · Fee for filing petition · in this section