When must I file a notice of appeal from the US Tax Court?

FRAP 13(a)(1)(A) requires an appeal as of right from the US Tax Court to begin with a notice filed with the Tax Court clerk within 90 days after decision entry. A timely motion to vacate or revise invokes Rule 13(a)(1)(B)’s later-event procedure. Establish the operative entry before counting. Opinion filing and circuit-clerk filing are different acts.

Responsible actor. The party taking an appeal as of right from the US Tax Court.

Read the decision and docket entry, rather than substituting the opinion or mailing date.

Determine whether a timely motion to vacate or revise invokes Rule 13(a)(1)(B).

If that branch applies, establish the later of disposing-order entry and new-decision entry before entering a date.

Use the ordinary Rule 13(a) appeal-as-of-right notice after establishing the operative decision entry. This calculator does not decide appealability, venue, motion timeliness, section 7502 qualification or actual filing.

1. Establish the appeal-as-of-right route and operative entry.
2. Exclude that entry day.
3. Count 90 calendar days.
4. Apply the Tax Court final-day calendar and check the actual filing method.

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 ordinary decision was entered on July 1. No timely vacate or revise motion changes it. 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.

Decision and opinion are different

Rule 13 starts from decision entry. Tax Court Rule 190(a) refers the time and manner of appeal to FRAP 13. Filing an opinion or receiving a copy does not itself establish the decision-entry event.

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.

Another party’s timely appeal creates a different branch

The other-party period in Rule 13(a)(1)(A) is 120 days after decision entry, conditioned on one party’s timely notice. It is not an automatic addition to this 90-day period.

• Use the ordinary Rule 13(a) appeal-as-of-right notice after establishing the operative decision entry. This calculator does not decide appealability, venue, motion timeliness, section 7502 qualification or actual filing.
• The selected rule supplies a fixed 90-day period after the operative entry has been independently established. The calculator does not determine that entry or grant relief.

• Identify the Tax Court decision and its operative entry evidence.
• Check any timely motion to vacate or revise and the actual later entry.
• Use the 90-day initial notice rather than an unestablished other-party branch.
• Prepare a complete notice and required copies for the Tax Court clerk.
• Verify the permitted filing method, Tax Court deadline clock and 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).