Ezel / IRS Rulings / 201549028
Chief Counsel Advice 201549028 Released December 4, 2015 Advice

Monday bankruptcy filing suspends Tax Court petition period

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This page covers one taxpayer's ruling from 2015, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, 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 resolved one taxpayer's situation on its specific facts, 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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