CCA 200940023
Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday
ID: CCA_2009081312264954 Number: 200940023
Release Date: 10/2/2009
Office: ---
UILC: 7503.00-00
From: ---
Sent: Thursday, August 13, 2009 12:26:51 PM
To: ---
Cc: ---
Subject: RE: ACTION: Patriot Day Holiday
The Patriot's Day holiday would be applicable only if: the Service directed a taxpayer to submit a return to Andover for processing; or, a taxpayer hand-carried a return to a person authorized to receive hand-carried returns in a State where Patriot's Day is a Statewide legal holiday. I.R.C. § 7503; Treas.
Reg. § 1.6091-2(d).
Source: view the official PDF
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