Ezel / IRS Rulings / 201549028

Monday bankruptcy filing suspends Tax Court petition period

Number
201549028
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Petition to Tax Court; Coordination with Bankruptcy Code
Topics
Procedure, penalties, and administration
Code sections
§ 6213
Ruling dated
October 22, 2015
Publicly released
December 4, 2015
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 2015, 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 2015
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

Chief Counsel considered how the Tax Court petition deadline interacts with a bankruptcy filing. When the 90th day falls on a weekend and the following Monday is not a District of Columbia holiday, IRC § 6213(a) allows the taxpayer to file a timely petition on Monday. If the taxpayer instead files a bankruptcy petition that Monday, IRC § 6213(f) suspends the still-open Tax Court petition period. At that point, the IRS cannot assess the tax because the 90-day period has not yet expired.

Ruling snapshot

  • Question: Does a Monday bankruptcy filing suspend a Tax Court petition period extended to that Monday by the weekend rule?
  • Outcome: Advice given
  • Key authorities: IRC §§ 6213(a), 6213(f)

Full text (IRS public release)

ID: CCA_2015102211003347 Third Party Communication: None
UILC: 6213.09-00, 6213.01-00 Date of Communication: Not Applicable

Number: 201549028
Release Date: 12/4/2015
From:
Sent: Thursday, October 22, 2015 11:00:33 AM
To:
Cc:
Bcc:
Subject: RE: IRC 6213(f) calculation question

--------,

You reached out to -------------- and --------------------- recently with a section 6213(a) calculation question. I have been assigned to your question, with -----------------as reviewer.

As you are well aware, section 6213(a) provides for the taxpayer’s 90 day period to petition the Tax Court and a tax assessment cannot be made during such period. If the last day of the 90 day period falls on a weekend and the next Monday is not a holiday in the District of Columbia, then the taxpayer has until that Monday to file a timely petition with the Tax Court (Saturday is considered a weekend day). This is generally known as a weekend/holiday rule, and is contained in the text of section 6213(a).

Therefore, if the taxpayer files a bankruptcy petition on that Monday, the taxpayer’s 90 day period is suspended due to section 6213(f). At this point in time, no tax may be assessed and the 90 day period under section 6213(a) has not yet run.

If you have any questions, please contact me.

Thanks!

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