; , and (2) by inserting or in respect of any erroneous refund after any tax in subparagraph (J). (b) 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. 3. Tolling of time for filing a petition with the tax court (a) 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 Notwithstanding any other provision of this title, in any case in which the location for filing a petition or the office of the clerk of the Tax Court is inaccessible (including by reason of a lapse in appropriations), the relevant time period for filing such petition shall be tolled— (1) in any case in which the period of inaccessibility was not more than 5 days, for the number of days within such period, and (2) in any case in which the period of inaccessibility was 5 days or more, for the number of days within such period plus an additional 14 days. . (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) 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) 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) on or after February 1, 2020.