Internal Revenue Code:Rule 25. Computation of Time
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
TITLE 26 - APPENDIX
TITLE III. - COMMENCEMENT OF CASE; SERVICE AND FILING OF PAPERS;
FORM AND STYLE OF PAPERS; APPEARANCE AND REPRESENTATION;
COMPUTATION OF TIME
Statute
Rule 25. Computation of Time
(a) Computation: (1) General: In computing any period of time
prescribed or allowed by these Rules or by direction of the Court
or by any applicable statute which does not provide otherwise, the
day of the act, event, or default from which a designated period of
time begins to run shall not be included, and (except as provided
in subparagraph (2)) the last day of the period so computed shall
be included. If service is made by mail, then a period of time
computed with respect to the service shall begin on the day after
the date of mailing.
(2) Saturdays, Sundays, and Holidays: Saturdays, Sundays, and all
legal holidays shall be counted, except that, (A) if the period
prescribed or allowed is less than 7 days, then intermediate
Saturdays, Sundays, and legal holidays in the District of Columbia
shall be excluded in the computation; (B) if the last day of the
period so computed is a Saturday, Sunday, or a legal holiday in the
District of Columbia, then that day shall not be included and the
period shall run until the end of the next day which is not a
Saturday, Sunday, or such a legal holiday; and (C) if any act is
required to be taken or completed no later than (or at least) a
specified number of days before a date certain, then the earliest
day of the period so specified shall not be included if it is a
Saturday, Sunday, or a legal holiday in the District of Columbia,
and the earliest such day shall be the next preceding day which is
not a Saturday, Sunday, or such a legal holiday. When such a legal
holiday falls on a Sunday, the next day shall be considered a
holiday; and, when such a legal holiday falls on a Saturday, the
preceding day shall be considered a holiday.
(3) Cross-references: For computation of the period within which
to file a petition with the Court to redetermine a deficiency or
liability, see Code Section 6213; for the period within which to
file a petition in a declaratory judgment action, see Code Sections
7428, 7476, and 7478; for the period within which to file a
petition in a disclosure action, see Code Section 6110; for the
period within which to file a petition in a partnership action, see
Code Sections 6226 and 6228; and for the period within which to
file a petition in a review of failure to abate interest action,
see Code Section 6404(g). See also Code Section 7502.
(b) District of Columbia Legal Holidays: The legal holidays
within the District of Columbia, in addition to any other day
appointed as a holiday by the President or the Congress of the
United States, are as follows:
New Year's Day - January 1
Birthday of Martin Luther King, Jr. - Third Monday in January
Inauguration Day - Every fourth year
Washington's Birthday - Third Monday in February
Memorial Day - Last Monday in May
Independence Day - July 4
Labor Day - First Monday in September
Columbus Day - Second Monday in October
Veterans Day - November 11
Thanksgiving Day - Fourth Thursday in November
Christmas Day - December 25
(c) Enlargement or Reduction of Time: Unless precluded by
statute, the Court in its discretion may make longer or shorter any
period provided by these Rules. As to continuances, see Rule 133.
Where a motion is made concerning jurisdiction or the sufficiency
of a pleading, the time for filing a response to that pleading
shall begin to run from the date of service of the order disposing
of the motion by the Court, unless the Court shall direct
otherwise. Where the dates for filing briefs are fixed, an
extension of time for filing a brief or the granting of leave to
file a brief after the due date shall correspondingly extend the
time for filing any other brief due at the same time and for filing
succeeding briefs, unless the Court shall order otherwise. The
period fixed by statute, within which to file a petition with the
Court to redetermine a deficiency or liability, cannot be extended
by the Court.
(d) Miscellaneous: With respect to the computation of time, see
also Rule 3(e) (definition), Rule 10(d) (business hours of the
Court), Rule 13(c) (filing of petition), and Rule 133
(continuances).
Miscellaneous
EFFECTIVE DATE OF AMENDMENT
Amendment of par. (a)(3) effective with respect to actions for
review of Commissioner's failure to abate interest pertaining to
requests for abatement after July 30, 1996.
