When must the Commissioner answer a Tax Court petition?

Rule 36(a) starts from service of the petition on the Commissioner. Rule 21(b)(1)(A) directs the clerk to serve petitions. Petition filing and petition service are separate events.

For an amended petition or amendments, Rule 36(a) uses like periods from service of those papers unless the court orders otherwise.

Rule 25(b)(2) separately addresses jurisdiction or sufficiency motions and court-directed amendments. Read the docket and actual order before selecting the service event.

1. Use effective service of the petition on the Commissioner, not the petitioner’s filing date.
2. Exclude the established trigger day.
3. Count 60 calendar days.
4. If the final day is a Saturday, Sunday or Tax Court legal holiday, continue to the next day that is not. Rule 25(a)(5) includes DC Emancipation Day, April 16, and additional presidential, congressional or DC holidays. Check actual clerk inaccessibility separately.

Exclude the established trigger day. Count every following calendar day, including intermediate Saturdays, Sundays and legal holidays, under Tax Court Rule 25(a)(1).

Use 60 days for the answer. Do not substitute the Commissioner’s separate 45-day period to move with respect to the petition.

Fictitious example

Fictitious petition effectively served on the Commissioner on August 3, 2026. The ordinary Rule 36(a) answer period applies. August 4–31 supplies 28 days. September supplies 30 and October 1–2 supplies two. Day 60 is Friday.

Fictitious facts. No different court order, additional declared holiday or actual clerk inaccessibility is assumed.

Motion about jurisdiction or pleading sufficiency

Rule 25(b)(2)(A) starts the responsive-pleading period from service of the court’s order disposing of that motion, unless the court orders otherwise. The calculator does not infer the motion or identify that order.

Court-directed amended paper

Under Rule 25(b)(2)(B), when the court directs an amendment, supplement or ratification, the responsive-pleading period starts from service of that paper unless the court orders otherwise. Confirm the actual paper and order.

Specialized proceedings

Rule 36(d) points to Rules 213(a), 223(a) and 272(a) for declaratory judgment, disclosure and administrative-cost actions. This review does not determine their separate answer requirements.

• This page does not calculate petition filing or select a specialized proceeding.
• A result does not establish whether a motion changed the response trigger or whether the court granted more time.

• Identify the ordinary petition or amended petition and effective service on the Commissioner.
• Check jurisdiction and pleading-sufficiency motions and disposing orders.
• File the answer, rather than treating service alone as the required act.
• Check the answer’s allegations and required content under Rule 36(b).
• Check Rule 26 electronic-filing requirements. Represented parties ordinarily must file electronically. Self-represented petitioners are not subject to mandatory electronic filing.
• Tax Court Rule 22(d) and Rule 25(a)(3) use 11:59 p.m. Eastern for electronic filing, unless a statute or court order sets another time. Other filing means use scheduled clerk closing. Rule 22(c) refers timely-mailing questions to Code section 7502; this calculator does not verify those statutory conditions.
• Confirm separate Rule 21 service and any required certificate of service. Preserve the filing confirmation.