Sec. 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 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.
(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 petitions.
