Ezel / IRS Rulings / 200941029

CCA 200941029: Saturday deadlines move to the next non-holiday day

Number
200941029
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
Topics
Procedure, penalties, and administration
Code sections
§ 7503, § 6110
Ruling dated
September 2, 2009
Publicly released
October 9, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

This Chief Counsel advice addresses a deadline under the Internal Revenue Code when the last day to perform the required act falls on a Saturday. It states that section 7503 extends the deadline to the next day that is not a Saturday, Sunday, or legal holiday. On the facts described, the taxpayer's deadline was the following Monday, the 17th.

Ruling snapshot

  • Question: When the last day for a Code-required act falls on Saturday, when is the deadline?
  • Outcome: Advice given.
  • Key authorities: IRC §§ 7503, 6110(k)(3).

Full text (IRS public release)

ID: CCA_2009090211263332 Number: 200941029
Release Date: 10/9/2009
Office: --------------
UILC: 7503.00-00

From: --------------------
Sent: Wednesday, September 02, 2009 11:26:46 AM
To: -----------------
Cc:
Subject: RE: Quick Question

Thanks. Since the last day to perform the act required by the Code falls on a Saturday, under section 7503 the taxpayer has until the next succeeding day which is not a Saturday, Sunday or legal holiday, which in your case is Monday the 17th.

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