Ezel / IRS Rulings / 201643022

Inauguration Day extended federal tax deadlines

Number
201643022
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
Ruling dated
September 8, 2016
Publicly released
October 21, 2016
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 2016, 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 2016
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 confirmed that Inauguration Day is a legal holiday in the District of Columbia for purposes of section 7503. When a Code deadline fell on Friday, January 20, 2017, performance on the next day that was not a weekend or legal holiday would be timely. In the situation addressed, the next qualifying day was Monday, January 23, 2017.

Ruling snapshot

  • Question: Did Inauguration Day move a federal tax deadline falling on January 20, 2017, to the next business day?
  • Outcome: Advice given.
  • Key authorities: IRC § 7503.

Full text (IRS public release)

ID: CCA_2016090809513446
UILC: 7503.00-00

Number: 201643022
Release Date: 10/21/2016
From:
Sent: Thursday, September 08, 2016 09:51:34
To:
Cc:
Bcc:
Subject: RE: Inauguration Day as a Legal Holiday

------------,

Your analysis is correct. Inauguration Day is a legal holiday in the District of Columbia. As a result, per § 7503 any act for which the Code provides that the last day to perform that act is on Inauguration Day shall be considered timely if it’s performed on the next succeeding day that is not a Saturday, Sunday, or a legal holiday.

Therefore, an act the Code requires anyone to perform by Friday, January 20, 2017, will be timely if performed by Monday, January 23, 2017.

Please let us know if you have any questions.

Thanks,
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