26-U.S.C.-7451
§7451 – Fee For Filing Petition
Pathway
Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part II > Section 7451
Details
- Reference: Section 7451
- Legend: §7451 – Fee For Filing Petition
- USCode Year: 2013
Provision Content
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 93–406, title II, §1041(b)(1), Sept. 2, 1974, 88 Stat. 950; Pub. L. 94–455, title XIII, §1306(b)(1), Oct. 4, 1976, 90 Stat. 1719; Pub. L. 97–34, title VII, §751(a), Aug. 13, 1981, 95 Stat. 349; Pub. L. 97–248, title IV, §402(c)(12), Sept. 3, 1982, 96 Stat. 668; Pub. L. 109–280, title VIII, §859(a), Aug. 17, 2006, 120 Stat. 1020.)
Amendments
2006—Pub. L. 109–280 struck out 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) after petition.
1982—Pub. L. 97–248 inserted provision relating to judicial review under section 6226 or section 6228(a).
1981—Pub. L. 97–34 increased limitation on amount of fee to $60 from $10.
1976—Pub. L. 94–455 inserted or under section 7428 after part IV of this subchapter.
1974—Pub. L. 93–406 inserted reference to a declaratory judgment under part IV of this subchapter.
Effective Date of 2006 Amendment
Pub. L. 109–280, title VIII, §859(b), Aug. 17, 2006, 120 Stat. 1020, provided that: The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as an Effective Date note under section 6221 of this title.
Effective Date of 1981 Amendment
Pub. L. 97–34, title VII, §751(b), Aug. 13, 1981, 95 Stat. 349, provided that: The amendment made by this section [amending this section] shall apply to petitions filed after December 31, 1981.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976, but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94–455, set out as an Effective Date note under section 7428 of this title.
Effective Date of 1974 Amendment
Amendment by Pub. L. 93–406 applicable to pleadings filed more than one year after Sept. 2, 1974, see section 1041(d) of Pub. L. 93–406, set out as an Effective Date note under section 7476 of this title.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-7434 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-7434, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
26-U.S.C.-7430 in the Legal Encyclopedia: Judicial Proceedings
In this entry about 26-U.S.C.-7430, find legal reference material, bibliographies and premiere content related to judicial proceedings in the American Encyclopedia of Law, presenting a comprehensive view of the United States judicial proceedings-specific issues, written by authorities in the field.
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