
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7451]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7451. Fee for filing petition

    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).

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 93-406, title II, 
Sec. 1041(b)(1), Sept. 2, 1974, 88 Stat. 950; Pub. L. 94-455, title 
XIII, Sec. 1306(b)(1), Oct. 4, 1976, 90 Stat. 1719; Pub. L. 97-34, title 
VII, Sec. 751(a), Aug. 13, 1981, 95 Stat. 349; Pub. L. 97-248, title IV, 
Sec. 402(c)(12), Sept. 3, 1982, 96 Stat. 668.)


                               Amendments

    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 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

    Section 751(b) of Pub. L. 97-34 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.
