US Tax Court deadline
US Tax Court deficiency-petition deadline guide
A Tax Court deficiency petition normally has a 90-day period from mailing of a US-addressed notice, or 150 days for an outside-US address. The actual notice and Tax Court holiday rule must be checked.
Rule reviewed
At a glance
What this source guide covers
- Period
- 90 days for a US-addressed notice; 150 days for an outside-US address
- Trigger
- Mailing of the notice of deficiency
- Direction
- Forward from mailing
- Counting method
- Statutory period with a District of Columbia legal-holiday rule
Cited source guide
Check the rule before calculating a date
This route has a real deadline question and a current primary source, but it needs facts or time-counting treatment the existing calculator cannot faithfully collect yet. It deliberately does not generate a date.
Read the primary sourceWorked check
See how to check the source before calculating a date
- Example input
- 03/08/2026
Start with 03/08/2026 as the mailing of the notice of deficiency. The calculator applies statutory period with a district of columbia legal-holiday rule and the existing general us calendar cannot safely replace the tax court and district of columbia holiday rule for every case. before it shows the cited output and the checks that may change it.
Calculation basis
How the date is counted
Statutory period with a District of Columbia legal-holiday rule
The existing general US calendar cannot safely replace the Tax Court and District of Columbia holiday rule for every case.
Check before use
Exceptions and matter facts
- Use the address on the notice, not nationality or a later location, to choose 90 or 150 days.
- The petition type, court guidance and any equitable-tolling issue must be checked separately.
Check this rule before using it
Deadline Engine is calculation software, not legal advice. Check the current rule, any order and the facts before adding a date to your diary.
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