When may another party appeal after a timely Tax Court notice?

If one party files a timely notice of appeal, FRAP 13(a)(1)(A) permits any other party to file within 120 days after the Tax Court decision is entered. The clock runs from decision entry, not from the first party’s notice. Establish the timely-first-notice condition and any Rule 13(a)(1)(B) motion effect separately before using the calculator.

Responsible actor. Another party appealing after one party has filed a timely Tax Court notice of appeal.

Preserve the Tax Court decision and operative entry evidence.

Confirm that one party actually filed a timely notice; an intended or late notice does not establish this branch.

Use decision entry rather than first-notice filing. Review a timely vacate or revise motion separately.

Use the Rule 13(a)(1)(A) other-party period only after confirming that one party filed a timely notice. This calculator does not establish that condition, decide motion effects, extend time or compute from the first notice date.

1. Verify one party’s timely notice and this other-party route.
2. Establish the operative decision-entry event.
3. Exclude that day and count 120 calendar days.
4. Check final-day Tax Court holidays, actual filing method and proof.

Exclude the independently established trigger day. Count every following calendar day, including intermediate Saturdays, Sundays and holidays. Under FRAP 26(a)(1), a final weekend or legal holiday carries forward to the next qualifying day. Actual clerk inaccessibility is a separate Rule 26(a)(3) question.

Rules 13, 14 and 26 and Tax Court Rule 25 require the Tax Court calendar, including DC Emancipation Day on April 16. Check additional presidential, congressional or DC holidays and applicable circuit-state holidays under Rule 26(a)(6)(C). The bundled 2025–2027 calendar does not establish extra declared holidays or actual clerk and DAWSON access.

Fictitious example

The decision was entered June 1 and another party has actually filed a timely first notice. No additional holiday, clerk inaccessibility or contrary controlling order is assumed.

Fictitious established facts. These examples do not establish appealability, operative entry, valid certification, motion timeliness, effective service or actual filing.

A timely first notice is a condition

Rule 13(a)(1)(A) permits the 120-day period only if one party files a timely notice. The calculator does not establish that fact or turn a late first notice into timely appellate jurisdiction.

The first notice does not start 120 days

Rule 13 expressly measures this period from Tax Court decision entry. This differs from the ordinary district-court Rule 4(a)(3) comparison. Do not transfer that cross-appeal formula here.

A timely motion changes the starting event

Under Rule 13(a)(1)(B), a timely motion to vacate or revise under Tax Court rules makes appeal time run from entry of the disposing order or a new decision, whichever is later. A motion concerning findings or opinion is not automatically that motion. Establish timeliness and the actual later event separately.

Filing method has its own conditions

Rule 13(a)(2) refers mailed filing to section 7502 and regulations. Rule 13(a)(3) refers notice contents, service and effect to Rule 3. Check current Tax Court filing instructions, complete notice contents and the required copies. This calculator does not decide mailing qualification.

The court of appeals cannot grant a routine extension

FRAP 26(b)(1) bars extending notice-of-appeal time except as authorized in Rule 4. Rule 14 excludes Rule 4 from this Tax Court route. Do not infer an extension, reopening or extra three service days from the district-court civil procedure.

• Use the Rule 13(a)(1)(A) other-party period only after confirming that one party filed a timely notice. This calculator does not establish that condition, decide motion effects, extend time or compute from the first notice date.
• The conditional branch supplies one fixed 120-day period from established operative entry. The timely first notice and any Rule 13(a)(1)(B) event must be established independently.

• Verify the first party’s actual notice and timeliness.
• Preserve decision entry and any qualifying vacate-motion disposition or new decision.
• Count from operative entry, not the first notice filing date.
• Prepare the other party’s complete notice and copies.
• Complete Tax Court filing and retain the actual receipt or qualifying mailing proof.
• Check the required filing fee under Tax Court Rule 190(a), including any applicable approved relief.
• File this notice with the Tax Court clerk, not the circuit clerk. Tax Court electronic filing uses 11:59 p.m. Eastern under Rule 22(d) and Rule 25(a)(3), unless a statute or order provides otherwise. Other means use the applicable clerk-closing boundary. FRAP 13(a)(2) separately makes mailed filing subject to Code section 7502 and applicable regulations. Rule 26(a)(4)(C) uses the latest time for the chosen qualifying mailing method. A date result does not establish statutory mailing or actual receipt. Check the required filing fee under Tax Court Rule 190(a).