Clarification of Tax Court jurisdiction to apply equitable tolling in deficiency cases

(a) In general Section 7451(b) is amended to read as follows: (b) Tolling of time (1) In general The Tax Court shall have jurisdiction to toll the period for filing a petition under section 6213(a) in cases in which the Tax Court determines based on the facts and circumstances that equity warrants such tolling. (2) Rules for inaccessible filing locations (A) 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. (B) Filing location For purposes of this paragraph, the term filing location means— (i) the office of the clerk of the Tax Court, or (ii) any on-line portal made available by the Tax Court for electronic filing of petitions.. (b) Conforming amendment Section 7459(d) is amended— (1) by striking If a petition and inserting the following: (1) In general If a petition, and (2) by adding at the end the following new paragraph: (2) Exception Paragraph (1) shall not apply with respect to any dismissal which is solely based on a determination of the Tax Court not to toll the period for filing a petition under section 6213(a).. (c) Effective date The amendments made by this section shall apply to filings made after the date of the enactment of this Act. (d) No inference The amendment made by subsections (a) shall not be construed to create any inference with respect to the jurisdiction of the Tax Court with respect to any petition filed on or before the date of the enactment of this Act.