Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday

ID:
UILC:
CCA_2015121715545054
6511.00-00, 7503.00-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201603026
Release Date: 1/15/2016
From:
Sent: Thursday, December 17, 2015 3:54:50 PM
To:
Cc:
Bcc:
Subject: RE: Diagreed TAO Emancipation Filing Date/Timely Filing of Refund Claim
Thanks for your patience while I reviewed the case. Here is my understanding of the facts:
4/15/11 is a Friday
4/16/11 is Emancipation Day (a Saturday)
1040 for 2010 filed by the taxpayer on 4/18/11 (a Monday) – because of Emancipation Day being observed on 4/15/11, the 1040 is timely filed 1040X for 2010 filed by the taxpayer on 4/17/14 (a Thursday) I very clearly think the 1040X is a timely claim for refund (filed within 3 years from the time the return was filed), and is very much like situation #3 in Rev. Rul. 2003-41. For your convenience, I am attaching a copy of Rev. Rul. 2003-41. The only difference between situation #3 and this case is that the refund being claimed is not from taxes withheld from wages – it is based on a larger student loan interest deduction. I have consulted with a section 6511 expert in Counsel and she also agrees that the taxpayer's refund claim is not time-barred. Thus, I support the TAO.
Please let me know if you have any questions.
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