When must the Commissioner move concerning a Tax Court petition?

The 45-day period begins with effective petition service on the Commissioner. The clerk serves petitions under Rule 21(b)(1)(A). Do not use the petitioner’s filing date without establishing service.

Rule 36(a) gives like periods after service of an amended petition or amendments, unless the court orders otherwise.

A jurisdiction or pleading-sufficiency motion can change the responsive-pleading trigger under Rule 25(b)(2)(A). This page computes the ordinary motion date, not an inferred later answer date.

1. Establish effective service of the petition or amended petition on the Commissioner.
2. Exclude the established trigger day.
3. Count 45 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).

The 45-day motion alternative ends before the ordinary 60-day answer period. An answer deadline does not give extra time for this motion.

Fictitious example

Fictitious petition effectively served August 3, 2026. The Commissioner’s ordinary 45-day motion period applies. August 4–31 supplies 28 days. September 1–17 supplies 17 more. Day 45 is Thursday.

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 action or different motion

Rule 36(d) identifies separate requirements for specified specialized actions. The motion’s grounds, form and any separate governing provision require review beyond this ordinary 45-day calculation.

• This page does not choose a motion, decide jurisdiction or calculate a changed answer date.
• Court shortening or extension requires an actual order or permitted relief.

• Identify the motion and the petition or amended petition it addresses.
• Establish effective service on the Commissioner.
• Check whether the proposed motion concerns jurisdiction or pleading sufficiency.
• Review any governing order and separate motion requirements before filing.
• 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.