TOLLING OF TIME FOR FILING A PETITION WITH THE TAX COURT.

SEC. 80503. TOLLING OF TIME FOR FILING A PETITION WITH THE TAX COURT. (a) [26 U.S.C. 7451] In General.—Section 7451 of the Internal Revenue Code of 1986 is amended— (1) by striking “The Tax Court” and inserting the following: “(a) Fees.—The Tax Court” , and (2) by adding at the end the following new subsection: “(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.” . (b) Conforming Amendments.— (1) The heading for section 7451 of the Internal Revenue Code of 1986 is amended by striking “fee for filing petition” and inserting “petitions”. (2) [26 U.S.C. 7451] The item in the table of contents for part II of subchapter C of chapter 76 of such Code is amended by striking “Fee for filing petition” and inserting “Petitions”. (c) [26 U.S.C. 7451 note] Effective Date.—The amendments made by this section shall apply to petitions required to be timely filed (determined without regard to the amendments made by this section) after the date of enactment of this Act.