Pub. L. 109-280, tit. VIII, subtit. E, sec. 859

TAX COURT FILING FEE IN ALL CASES COMMENCED BY FILING PETITION.

EnactedYear: 2006Length: 63 wordsOfficial source

SEC. 859. TAX COURT FILING FEE IN ALL CASES COMMENCED BY FILING PETITION.(a) In General.—Section 7451 of the Internal Revenue Code of 1986 (relating to fee for filing a Tax Court petition) is amended by striking all that follows “petition” and inserting a period.(b) Effective Date.—The amendment made by this section shall take effect on the date of the enactment of this Act.