Suspension of Tax Court Operations During Federal Government Shutdown
This notice describes the suspension of Tax Court operations because of the Federal
government shutdown beginning on October 1, 2013.
Trial Sessions Beginning After October 1, 2013
Notice of the cancellation of any trial session scheduled to begin after October 1, 2013,
will be posted on the Court’s Web site by 12 noon (Eastern time) on the preceding Friday.
Court Operations in Washington, DC, and eFiling
Because of the government shutdown beginning on Tuesday, October 1, 2013:
1. No documents will be received by the Court until the shutdown is concluded or the Court
posts other further notice on this Web site.
2. The Court will not receive submissions of documents for eFiling until further notice.
3. The Court will serve not serve any documents until further notice.
Information on the Court’s Web Site
Interested persons may visit the Court’s Web site at www.ustaxcourt.gov where notices
regarding the Court’s closure and resumption of operations will be posted and updated
throughout the period of any shutdown.
Due Dates Established by the Court
Because of the government shutdown beginning on Tuesday, October 1, 2013, due dates
previously set by Tax Court Rule or Order for filing a document or completing discovery or any
other act shall be extended. Specifically, all such due dates on or after October 1, 2013, shall be
extended by the number of days that Court operations are suspended, up to a maximum extension of 5 days from the date the Court resumes operations. If the extended due date falls on
a Saturday, Sunday, or a “legal holiday” (as defined in I.R.C. section 7503), the due date shall
then be the next succeeding day that is not a Saturday, Sunday, or a legal holiday. For example,
if before October 1, 2013, the Court has established a due date of Wednesday, October 9, 2013,
and Court operations are suspended for 3 days due to a Government shutdown, the due date will
be extended to Tuesday, October 15, 2013, since the extended due date otherwise would have
fallen on a Saturday or legal holiday.
Statutory Filing Deadlines
The Court lacks authority to extend statutory filing deadlines imposed in the Internal
Revenue Code (I.R.C.). For example, I.R.C. section 6213(a) provides that a taxpayer must file a
petition with the Court to redetermine a deficiency within 90 days after the mailing of a notice of
deficiency, and I.R.C. section 6330(d)(1) provides that a taxpayer must file a petition to review
a determination involving a proposed lien or levy within 30 days after the mailing of the notice
of determination. Hand-delivery to the Courthouse is not available during the period the Court is
closed due to a Government shutdown. Taxpayers must comply with the statutory deadlines by
timely mailing a petition to the Court. Timeliness of mailing of the petition is determined by the
United States Postal Service’s postmark or the delivery certificate of an approved private express
delivery company.