MODIFICATIONS OF RULES FOR POSTPONING CERTAIN ACTS BY REASON OF SERVICE IN COMBAT ZONE OR CONTINGENCY OPERATION.

SEC. 80502. MODIFICATIONS OF RULES FOR POSTPONING CERTAIN ACTS BY REASON OF SERVICE IN COMBAT ZONE OR CONTINGENCY OPERATION. (a) In General.—Section 7508(a)(1) of the Internal Revenue Code of 1986 is amended— (1) by striking subparagraph (C) and inserting the following: “(C) Filing a petition with the Tax Court, or filing a notice of appeal from a decision of the Tax Court;” , and (2) by inserting “or in respect of any erroneous refund” after “any tax” in subparagraph (J). (b) [26 U.S.C. 7508 note] Effective Date.—The amendments made by this section shall apply to any period for performing an act which has not expired before the date of the enactment of this Act.