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Ezel / IRS Rulings / 201643022
Chief Counsel Advice 201643022 Released October 21, 2016 Advice

Inauguration Day extended federal tax deadlines

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This page covers one taxpayer's ruling from 2016, 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 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 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 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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