- 13 -
this case for lack of jurisdiction on the ground that petitioner
filed the petition in this case after the 30-day period pre-
scribed by section 6330(d). Petitioner does not dispute that his
petition in response to the notice of determination was mailed
via Postal Service Express Mail on March 31, 2001, or that the
petition was filed on April 2, 2001, both of which dates exceed
the 30-day period prescribed by section 6330(d). Instead,
petitioner argues that respondent’s motion should be denied
because it was not clear to him whether, in calculating the 30-
day period prescribed by section 6330(d), the days to which that
section refers and to which the notice of determination refers
are calendar days or business days.
We conclude that the 30 days provided in section 6330(d) for
timely filing a petition in the Tax Court with respect to a
determination under section 6330 (and section 6320) are 30
calendar days, and not 30 business days. See McGuire v. Commis-
sioner, 52 T.C. 468 (1969). On the record before us, we find
that petitioner was required to file a petition in response to
the notice of determination on or before March 23, 2001, which
was not a Saturday, a Sunday, or a legal holiday in the District
of Columbia and which is 30 calendar days after February 21,
2001, the date on which respondent issued the notice of determi-
nation. See sec. 6330(d); see also Rule 25. Petitioner filed
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011