26 U.S.C. § 7451
Section 7451 · Fee for filing petition
Current version, with additions and removals from the September 3, 1982 version.
The tax court is authorized to impose a fee in an amount not in excess $60 to be fixed by the Tax Court for the filing of any petition for the redetermination 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).
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.