January 20, 2017 will be the date on which the new President is to be inaugurated—and in emailed advice the IRS Chief Counsel’s office noted that this date will be considered “holiday” for tax purposes.  Thus, any deadlines that fall on January 20, 2017 (a Friday) will instead be treated as actually having a deadline of the following Monday (January 21, 2017).

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The Tax Court decided, at least for purposes of filing a petition with the Tax Court, that a federal “snow day” declared in the District of Columbia that falls on the last day for filing with the Court serves to push the due date back to the first day the office of the clerk of the Tax Court was open.  The issue was decided in an order filed in the case of Guralnik v. Commissioner, Docket No. 4358-15 L, Order dated August 24, 2015.