Section 6663 is amended by striking subsection (c). (24) Section 6664(c) is amended— (A) by striking Exception.— and all that follows through No penalty and inserting Exception.—No penalty , and (B) by striking paragraphs (2), (3), and (4). (25) Chapter 72 is amended by striking all matter preceding section 7011. (26) Section 7422 is amended by striking subsection (i) and by redesignating subsections (j) and (k) as subsections (h) and (i), respectively. (27) Section 7451 is amended to read as follows: 7451. Fee for filing petition The Tax Court is authorized to impose a fee in an amount not in excess of $60 to be fixed by the Tax Court for the filing of any petition for the redetermination of a deficiency. . (28) Section 7454 is amended by striking subsection (b) and by redesignating subsection (c) as subsection (b). (29) Section 7463(a) is amended— (A) by inserting or at the end of paragraph (1), (B) by striking paragraphs (2) and (3), (C) by redesignating paragraph (4) as paragraph (2), and (D) by striking D in paragraph (2) (as so redesignated) and inserting B . (30) Section 7463(c) is amended by striking sections 6214(a) and and inserting section . (31) Section 7463(e) is amended by striking , to the extent that the procedures described in subchapter B of chapter 63 apply . (32) Section 7481 is amended by striking subsection (d). (33) Section 7608 is amended by striking subtitle E each place it appears and inserting subtitle C . (34) Section 7651 is amended by striking paragraph (4). (35) Section 7701(a)(29) is amended by striking 1986 and inserting 2017 . (36) Section 7809(c) is amended by striking paragraphs (1) and (4), by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively, by inserting and at the end of paragraph (1) (as so redesignated), and by striking and at the end of paragraph (2) (as so redesignated). (37) Section 7871(a) is amended by striking paragraphs (1) and (3) through (6) and by redesignating paragraphs (2) and (7) as paragraphs (1) and (2), respectively. (38)