When the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time; the term “legal holiday” means a legal holiday in the District of Columbia; and in the case of any return, statement, or other document required to be filed, or any other act required under authority of the internal revenue laws to be performed, at any office of the Secretary or at any other office of the United States or any agency thereof, located outside the District of Columbia but within an internal revenue district, the term “legal holiday” also means a Statewide legal holiday in the State where such office is located.
Notes of Decisions
Anselmo v. James, 449 F. Supp. 922 (D. Mass. 1978).
· cites it 3× “§ 7503 (Section 7503), which provides: When the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding…”
United States v. Isley, 356 F. Supp. 2d 391 (D.N.J. 2004).
“See 26 U.S.C. § 7503 . Therefore, the Government made a timely filing that day: September 20, 1999.”
In Re Carter, 125 B.R. 832 (Bankr. D. Kan. 1991).
“26 U.S.C. § 7503 (emphasis added). Coincidentally, April 17, 1989, was the day the Debtors filed for bankruptcy under Chapter 13.”
United States v. Parkinson, 602 F. Supp. 121 (N.D. Ill. 1984).
“§ 7205 constitutes a “willful commission” sufficient to transform a misdemeanor offense for willfully failing to file a return, 26 U.S.C. § 7503 , into a felony offense for willfully attempting to evade or defeat tax liability.”
Harley v. Lyng, 653 F. Supp. 266 (E.D. Pa. 1986).
“§ 703 ; 26 U.S.C. § 7503 ; 50 App.U.S.C. § 32(b).”
Buzick v. United States, 15 Cl. Ct. 289 (Ct. Cl. 1988).
· cites it 2× “26 U.S.C. § 7503 (1982) extends the limitation periods within the Internal Revenue Code.”
Johnson v. United States (E.D. Cal. 2020).
· cites it 2× “” 3 26 U.S.C. § 7503 (2012). 4 Here, Plaintiffs filed their 2013 tax return on March 31, 2014.”
United States v. Ashton, 678 F. Supp. 561 (W.D. Pa. 1987).
“Assuming the parties intended the sixty day period during which the statute of limitations was suspended, and the assessments in question could be made, to commence the date the stipulation was entered into, as Ashton contends, the 60th day, November 8, 1980, fell on a Saturday…”
United States v. John Johnson, 659 F. App'x 311 (6th Cir. 2016).
“Accordingly, pursuant to 26 U.S.C. § 7503 , federal income tax returns for 2006 were still “considered timely” if filed on April 17, 2007—“the next succeeding day” after April 15 that was “not a Saturday, Sunday or a legal holiday.”
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