RULE 25. COMPUTATION OF TIME
- (a) Computation:
- (1) General: In computing any period of time prescribed or
allowed by these Rules or by direction of the Court or by any
applicable statute which does not provide otherwise, the day of the
act, event, or default from which a designated period of time
begins to run shall not be included, and (except as provided in
subparagraph (2)) the last day of the period so computed shall be
included. If service is made by mail, then a period of time
computed with respect to the service shall begin on the day after
the date of mailing.
- (2) Saturdays, Sundays, and Holidays: Saturdays, Sundays, and
all legal holidays shall be counted, except that, (A) if the period
prescribed or allowed is less than 7 days, then intermediate
Saturdays, Sundays, and legal holidays in the District of Columbia
shall be excluded in the computation; (B) if the last day of the
period so computed is a Saturday, Sunday, or a legal holiday in the
District of Columbia, then that day shall not be included and the
period shall run until the end of the next day which is not a
Saturday, Sunday, or such a legal holiday; and (C) if any act is
required to be taken or completed no later than (or at least) a
specified number of days before a date certain, then the earliest
day of the period so specified shall not be included if it is a
Saturday, Sunday, or a legal holiday in the District of Columbia,
and the earliest such day shall be the next preceding day which is
not a Saturday, Sunday, or such a legal holiday. When such a legal
holiday falls on a Sunday, the next day shall be considered a
holiday; and, when such a legal holiday falls on a Saturday, the
preceding day shall be considered a holiday.
- 1(3) Cross-references: For computation of the period
within which to file a petition with the Court to redetermine
a deficiency or liability, see Code section 6213; for the
period within which to file a petition in a declaratory judgment
action, see Code sections 7428, 7476, and 7478; for
the period within which to file a petition in a disclosure action,
see Code section 6110; for the period within which to
file a petition in a partnership action, see Code sections
6226 and 6228; and for the period within which to file a
petition in a review of failure to abate interest action, see
Code section 6404(h). See also Code sec. 7502.
- (b) District of Columbia Legal Holidays: The legal holidays
within the District of Columbia, in addition to any other day
appointed as a holiday by the President or the Congress of the
United States, are as follows:
- New Year's Day--January 1
- Birthday of Martin Luther King, Jr.--Third Monday in January
- Inauguration Day--Every fourth year
- Washington's Birthday--Third Monday in February
- Memorial Day--Last Monday in May
- Independence Day--July 4
- Labor Day--First Monday in September
- Columbus Day--Second Monday in October
- Veterans Day--November 11
- Thanksgiving Day--Fourth Thursday in November
- Christmas Day--December 25
- (c) Enlargement or Reduction of Time: Unless precluded by
statute, the Court in its discretion may make longer or shorter any
period provided by these Rules. As to continuances, see Rule 133. Where a motion is made concerning
jurisdiction or the sufficiency of a pleading, the time for filing
a response to that pleading shall begin to run from the date of
service of the order disposing of the motion by the Court, unless
the Court shall direct otherwise. Where the dates for filing briefs
are fixed, an extension of time for filing a brief or the granting
of leave to file a brief after the due date shall correspondingly
extend the time for filing any other brief due at the same time and
for filing succeeding briefs, unless the Court shall order
otherwise. The period fixed by statute, within which to file a
petition with the Court to redetermine a deficiency or liability,
cannot be extended by the Court.
- (d) Miscellaneous. With respect to the computation of time, see
also Rule 3(e) (definition), Rule 10(d) (business hours of the Court), Rule 13(c) (filing of petition), and Rule 133 (continuances).
1The amendment is effective as of June 30, 2003.
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